The Research On Chinese Human Resource Accounting Measurement

In a knowledge-based economy age, human resource play more important role in the development of enterprise and make more profits than material resource. Corporate management centre want to make the cost centre of human resource management into profit centre. Information acquired by human resource accounting could as a means to control and supervise the normal flow of enterprise human resource. According to information that provide by human resource accounting, enterprise management can reasonable plan and control the human resource using and development, in order to promote the long-term development of enterprise. The government administrative departments and relevant personnel, for example, investors and creditors, could know some information about the human resources of enterprise and intellectual property and so on. They can judge whether enterprise are competitive or not. But traditional accounting measure asset value owned by enterprise only through measurement and reporting material resources, ignoring the important of human resource.Greater mobility is one characteristic of our enterprise. Staffs are not satisfied with their salary treatment and development space. Ninety percent of staffs left enterprise due to this two reason. At the same time, human mobility led to spend a lot of cost on talent person recruitment, this is an unfavorable condition on our rapid growth of enterprise. In recent years, labor relations are increasingly complex and labor law is not very optimizing in our country, so the legitimate rights and interests of workers are always violated. We want to solve these problems as soon as possible to prevent these phenomena happened again. Human rights confirm can guarantee the workers' benefits and worker as owner of enterprise and reduce labor dispute. At the same time, workers' income is closely connected with business benefits, this can boost staff loyalty and responsibility for the enterprises and arouse the initiative of the workers to reduce staff mobility of enterprise.This thesis talked about the domestic and abroad development phases of human resource accountancy, then research theory and practice of Chinese resources accounting step by step. Fist of all, based on describing the human-resource's background and theory, the author defined human resource accounting and contrasts the views of different authors, then put forward her views about goal, the basic assumptions and principles of human resource accounting. Secondly, it explores the human resource accounting mode fit to be applied to national enterprises.In the end, the author give some advice to improve the use of human resource accounting in confirmed, measure, set of accounts, financial report and disclosure about it,and show it by the case. The author measure human resource rights from income rights and compensation rights. According to the two difference using different methods of measuring. Choose net income not surplus value as index of human resource rights measurement. The author talk about her idea.