Study On Environment Of Operating Human Resource Accounting In China

It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.Firstly, this thesis describes the status quo of the domestic and overseas studies on this thesis. And it makes the environment of operating human resource accounting to be the main studying goal. Secondly, it chooses labor right accounting, as the theory would be put into operation from all mature theories on human resource accounting at present. According to the method of PEST, it divides the environment to four aspects-politics, economic, law and culture. And it defines the environment of operating human resource accounting from macroscopical level and microcosmic level of the four aspects. Thirdly, it analyzes the possibilities of operating human resource accounting under the present environment, because of the strong requirement, development of environment and so on. Fourthly, it analyzes the problems of the environment that blocks the running of human resource accounting, including the short of struggling enthusiasm and power, the matter of economic, the absence of law and the fetter of traditional culture. Lastly, advice on perfecting the environment is given, from the two bodies of macroscopical and microcosmic, such as enhancing the work of human resource management and accounting, giving new idea to people, building public works and law, and so on.