Applied Research Of HR Accounting To HR Management Based On ZA High-tech Group

With the development of information technology, we are facing the overwhelming trend of knowledge economy. Knowledge has become one kind of capital attributes and plays an important role in the structure of capital. As the carrier of knowledge, the quality of human capital is the key element in enterprise quality. Management on human capital becomes one of the important contents of enterprise management. So that human resource accounting has been paid close attention.In traditional personnel matters, management on human resource is subordinated to management on materials. In contemporary human resource management, human resource, as one kind of the effective resources, is carried by overall, whole course, multiple and scientific management in the aspect of employment, assignment, training, examination and promotion. With the promotion of human resource function, the activity of policy decision, management, arrangement of contract in connection with human resource has strong demand of human resource information, especially information from accounting department. But the current accounting model couldn't meet the information demand since its defection. Human resource accounting can do.Human resource accounting came into being in 1960's, human resource cost and value accountings have been proposed, although there is no unified standard. Human resource accounting has been introduced into China in 1980's. In this dissertation, based on theory foundation of Human resource accounting, cost accounting and value accounting will be discussed, as well as emphasize the importance of human resource investment and efficiency assessment. Overall we can use these data in human resource management forecast and decision-making for efficiency.Of course, human resource accounting mode needs further discussing and researching. With the enrichment of modern economy and management theory, it can be predicated that human resource accounting shall be more important for the role in human resource management.