The Theory Study & Application For Human Resource Accounting In Times Of Knowledge Economics

As the age of Knowledge Economy comes, the competition of economy actually is that of human resource. Therefore, the re-recognition and re-measurement of this important resource and development and application of human resource accounting are the new requirement of Knowledge economy age. At present, our country is at the stage of introducing human resource accounting. The theoretical field has made some study and the accounting practice almost is a vacuum.In the first, this paper discusses human resource is the first resource at the age of Knowledge Economy, then discusses the produce and development of the human resource accounting and its researching actuality and feasibility and necessity. Where after, paper discourses upon the relative theories and the basic theory about the human resourceaccounting--human capital, make a re-recognition of its suppose. Thirdly, paper narratesthe two parts: the human resource cost accounting and the human resource value accounting. This paper starts with the thought of sharing resource, introduce Laborer Rights and Interests Accounting, so the traditional accounting equation must be revised. Lastly, improving the financial statements and make some suggestions during the course of use human resource in our country.This paper merely is a research work, I tried my best to closely combine the theoretical study with our current condition, this thesis must have many shortcomings due to emergency time and my theoretical level and practical experience. I sincerely anticipate specialists' guide.