The Theory And Demonstration Of The Human Resource Accounting In The Perambulation Design Enterprises

It has been several decades since Hermason , a professor from Michigan university in United States ,originally put forward Human resource accounting in 1964. Academician home and abroad made a great deal of useful researches and discoveries in this field, and accumulated some valuable experiences and productions. Application in practice for Human resource accounting in our country obviously lag behind, when the voice for importance of Human resource accounting is more and more high in business circles. I have been engaged in financial work of perambulate design industry for 13 years, and feel deeply the importance of Human resource accounting in my business. Human capital hold the great proportion in our industry, but it wasn't be calculated as the mostly assets of the business, so tradition accounting was already not well adapted to the need of accounting principle. How to respect economic operating circumstances of a business truly, how to calculate asset's value of a business exactly. To build a system of Human resource accounting that is adapted to the development of knowledge economy has significant theoretic meaning and application worthiness in future.一,the reason for my topicI researched the lacuna of study based on classifying and settling literature by consulting a great deal of data. So we can learn that the issue of measurement of human resource is the core of human resource accounting `s development. From 1960s until now, scholars home and broad made a mass of researches about this issue, established much measure theory and measure model, and investigated the possibility of applying human resource accounting...