The Accounting Research Of Human Resources Investment Costs In Advisory Service Enterprises

Human society has entered the era of the knowledge economy, human resources and management for enterprises play a decisive role. Traditional accounting had not produced so-called human capital, human capital investment and other areas of economic theory, and it couldn't present the cost of human resources in the gain, development, use, protection and termination. It would not bring the business decision-makers more accurate, more fair market information about the human resources.This article selected advisory service enterprises with higher utilization of human resources, based on the related theories and the five basic models. It proposed accounting assumptions and the operational foundation.For the costs identified, measurement, accounts in human resources, it proposed the new accounting methods include inefficient cost of termination and had constructed an accounting system of human resources investment costs, which could go into the traditional accounting. It made the actual operation of the accounting system with a case about one CPA firm, which provided a reference that implement gradually this accounting system in China's advisory service enterprises and had practical significance.