Study On The Accounting And Application Of The Chinese Human-Resource Accounting

With the coming of intellectual economy times, the competition between corporations more depends on knowledge and technology. As the carrier of them, human plays important role in the development of enterprise. In the intellectual economy times, human-resource has become the enterprise's "first resource" and enterprise highly attaches importance to its role. Facing up to the serious competition, enterprise pays more attention to controlling and fertilizing talent. Because needing large human resource message to make effective decision, enterprise strengthens the management of human-resource. Traditional accounting theory pays attention to accounting and controlling nature and capital resource. Up to the date, accounting theory has recognized human-resource, as factor of production, plays main and decisive role in the business, but it failures to reflect and supply data, such as the cost and profit of getting,fertilizing and using human-resource, not to mention, reflecting its ownership. The study on human-resource is far behind nature and capital resource. Especially in China with high population, it is more realistic to establish human-resource and carry on accounting. Through correctly reflecting,calculating and affirming human-resource, we not only can hold with human-resource message and strengthen its construction but also fasten to form the intellectual economy system.The author's intention lies in designing a kind of human resource accounting method and putting it into practice. Based on describing the human-resource's background and theory, the author deeply contrasts and analyzes three human resource accounting models: cost accounting,value accounting and ownership accounting. View of there being limits, there is difficult in practicing human-resource accounting. In order to change it, the author wants to design a systematic accounting models based on human-resource ownership in accord with Chinese condition; which fits for acceptable with feasible,constant and important principle. There are four advantages in this study. Firstly, it makes accounting easy and different enterprises' data comparable. Secondly, considering the limit of accounting human resource with currency, the author strengthens the disclosure of non-financial information; with that, the information user can completely and correctly know the situation of enterprise's holding human resource .Thirdly, compared with material capital, the capital of human resource has some particularity. In order to protect the ownership of human resource, the author sets the rule of human resource's sharing profits. At last, in order to fasten the step putting human-resource into practice, the author yet analyzes the environment carrying on this accounting and gives some suggestions.In some degree, the author's research enriches the theory of human-resource accounting although the study has some limit. As a new department of accounting, the human-resource accounting has a long time to improve and practice. I think with our efforts, it can be widespread in China and give us great social and economic profit.