Human Resource Accounting Related Questions Research

Having been accompanied by the rapid development of the market economy,our country's economic structure has been having the tremendous change.The new economical times,based on the knowledge and guided by the information,has already arrived. The proportion of high tech industry which occupies in each kind of economic entity increases day by day, and the influence to the economy also grows. The knowledge and the technology have become the key forces of many enterprise's competition. And human resources, as the knowledge and the technology carrier,also plays the more and more vital role in the enterprise's development.Human resources can be considered as"the first resources"of the enterprise. The keen competition situation ask for the enterprise's high level management, meanwhile it strengthens the requirement to the human resources management.The information related to human resources has been affecting the enterprise's effective decision-making to a great extent. Thus,as the accounting branch,human resource accounting was produced,which was used for distinguishing and the measuring human resource data. Since the 60's of last century, the domestic and foreign scholars have explored unceasingly, also correlated theories and the gauging device about human resource accounting emerges one after another incessantly. However, as each kind of theoretical model and the gauging device is too complex,it is rarely put into practical application. Therefore, it is necessary to make a thorough discussion to human resource accounting's production and development history,as well as carry on thorough analysis to the domestic and foreign present research and correlated theories, in order to seek the feasible measure and disclosure method of human resource accounting.First, outlines of human resource accounting...