The Research On Accounting System Design Of Enterprise Human Resources On The Basis Of The Rights And Interests Of Human Resources

Human society has stepped 21st century--era of knowledge-driven economy, aremarkable characteristic in era of knowledge-driven economy is that the knowledge becomes the first factor of production, become the distribution basis of wealth. The accountant depends on in certain social environment development, the enormous change that the knowledge economy brings, must produce the enormous impact to the accountant too . Add people WTO with our country, Chinese enterprise can't afford to choose, the traditional competition advantage physical resources can no longer already create value for enterprise in rare , irreplaceable way , the human resources of enterprises become the important source of the lasting competition advantage . So confirm the value of the human resources , reflect the rights and interests of human resources , manage the manpower capital effectively, it will be a final decisive factor of enterprise's performance, it is the new subject that an accountant should study too.Current rights and interests of accounting of the theory , just acknowledge the capital rights and interests of material resources , and does not approve of the capital rights and interests of manpower , only affirm that the compensation of the capital owner of material resources saves from damage and shares right with the income, face manpower compensation of person who bears the weight of capital save right of distribution of income outside from damage. This kind of method of the current accountant's has attacked the enthusiasm of the capital owner of manpower greatly.In view of above-mentioned reasons, this text regards reflecting the rights and interests of human resources as the starting point, around four links which the accountant check and calculate are: confirm , measure , writing down and report , deepen systematic research to the accounting system design of human resources pointedly, try to structure including human resources cost accounting, the value accountant of human resources , human resources rights and interests accountant and intact accountant with four parts of accounting report check and calculate the system. And has carried on innovative research in the following; 1.Measurement research of human resources value, human resourcesrights and interests; 2. Study on dealing with account of human resources cost accounting , value accounting , rights and interests accounting; 3.Improvement research of the accounting statement of human resources .The human resources accounting is still at theoretical research stage in theChinese academia, the practice work of the human resources accounting has not been launched yet, has designed the human resources accounting system suitable for the distinct Chinese characteristics, theorize standardization systematized studying to the most active human resources key element in the modern enterprise's economic activity, can impel check and calculate the system and check and calculate the method to become better and approaching perfection day by day and developing of " enterprise's accounting system " . Because author's ability has limited level, the design work has been only tried tentatively , still remain to study and perfect further in the future.