The development of social acomomy and the benefit of a enterprise all depend on the performance about human' s capacity. Therfore,human as a kind of precious resource,has have more and more important social valuejust as which people has understand the significant value of the human resources Since the HRA has been brought about, the scholars from internal and external on accounting have been studying and researching all the time .But up to now, there's no unite and intact notions about its correlated examination and calculation in the accounting field.This thesis, which is combined with the tendency of the application and spread of Human Resources Accouting at this new situation, and referring to the results of study on Human Resources Accounting analyzes and its appearance and development the general convention examination and development current situation and classified modes about examination and calculation. Its focal point is its processes of examination and calculation about the current Human Resources Accounting. It consist of the content methods setting accounts dealing with the transactions. I analyze and discuss these problems, and at last I predict the development tendency and prospect of Human Resources Accounting. |