The Research Of Human Resource Accounting Related Issues

Since the theory of human capital was raised in 60's 20 century, people are intended to take human resources as rare resources for use and manage. Human resources, as the carrier of knowledge, have more and more influence to the economy in our society. The positive impact and the economic prospect of human resource accounting really attract the attention of all the accountants and scholars in the world. Hence, the problems of human resource become the enduring subject in social science even in economics and management.Hence, from the essential problems of the human resource accounting, this paper firstly discusses the background of the researching of human resource accounting from five aspects. They are social development, macro-control, enterprise revenue, external information and accounting methods. After comparing the research findings between domestic and international experts, this paper combines the views and comes up with a new concept of human resource accounting. Human resource accounting is a management activity within an economic entity. They take human which they hold as valuable resource and use accounting methods and interdisciplinary methods to recognize, measure and report. Then, this information can go to manager or other stakeholders for use. On that basis, this paper also comes up with a new accounting hypothesis called "Social Man" and illustrates the accounting object from two different viewpoints which is Commissioned Responsibility and Decision Usefulness.Secondly, this paper give a clearly introduction about the recognition and measurement of human resource cost, value and equity. Also, each method has its merit and demerit. They are listed in the paper for comparison and selection. Moreover, this paper puts much emphasis on the methods of measuring the human resource value and elaborates them according to individual, group measurement, monetary and non-monetary measurement. But in the method of monetary calculation, all the methods available are to use salaries or output effect to measure the human resource value. It is impractical. Because the value which is brought by human resource contains compensated value and surplus value, the measurement of human resource value should add these two parts together. This can help enterprise assess the human resource value more accurately. As the output effect cannot be added directly to human resource value, we should separate it between human and material resources. Hence, this paper constructs function to solve this problem and to make the formula more perfect.The paper expands some new accounts such as human assets, human assets amortization and human capital to make the calculation methods more clearly of the three accounting modes. Meanwhile, the paper set many examples to use the proper methods of human resource cost, value and equity measurement. Put theory into practice can enhance the feasibility of each method. The author believes that the human resource value can be affected by mentality, family and supervisor mode. Enterprises can choose monetary or non-monetary calculation. When it comes to the selection of specific method, the enterprise can refer to the principle of information requirement and business characteristics.Finally, according to the principle of importance and efficiency, the paper specifies the disclosed items in balance sheet, cash flow statement, income statement and financial statement notes. Items like human assets, human assets amortization and human resource investment make the information authentic and reliable. Users can make great use of them to make a right decision.The research of human resource accounting is significant to economic growth, social progress, enterprises'standard operation and promotion of labors'status. The human resource accounting in China will develop more and more smoothly and enterprises will join in this rank. Under the current situation, the human resource accounting has wide development space and will surely form a complete system and be widely used in our country. This paper is mainly to provide a way for the use and spread of human resource accounting. Although it discusses some issue like concept, recognition and disclosure of human resource accounting, some viewpoints are improper or limited. The author will appreciate if the faults can be picked out and corrected.