The Research On The Issues Related To The Measurement And Accounts Of The Human Resource Accounting

Under the knowledge economy condition, an enterprise's sustainable development ability, the future ability of making profit as well as the advantageous cash flow condition, Its determining factor willn't be the financial capital rich, it will be decided by an enterprise to have the high quality human resources troop, the good management as well as the team spirit. Human capital's owner grasps the knowledge, the technology, represent the advanced production and the managed capacity, is becoming the key aspect which decides an enterprise's fit and unfit quality .As an information system, the accounting system should be able to adjust promptly, supplies the related information about human resources to meet the enterprise policy-maker's needs.A newly emerging thing's appearance will certainly to experience a section of complex process, a theory's formation is also too. Because the human resource accounting involves"the human"that is"the most high-quality animal", so, there are many unavailable currency measurement's factors, and some factors measure with difficulty. Its complex degree created its develop slowly.However, the author believes that so long as everybody spoke freely, stated views, will different people have different views surely, the human resource accounting will develop promptly.The full text altogether divides into five chapters.Chapter1 This chapter introduced article's selected topic background and the research mentality, as well as human resources accountant's related concept, rationale. Then, used the history analysis method to carry on the summary to the domestic and foreign literature.Chapter 2 This chapter carried on to the human resources cost accounting's three kind of patterns has studied. And has carried on the ponder to the human resources cost accounting's superiority and the limitation. Chapter 3 This chapter analyzed the human resource value accounting's different measurement model , And has carried on the ponder to the human resources value accounting's superiority and the limitation.Chapter 4 This chapte analyzed the necessity of our rights and interests of laborers involved in the distribution. Then, the author discussed the means of the rights and interests of laborers involved in the distribution and the obstacles in practice . Finally, the author testified the feasibility of the distribution of the rights and interests of laborers involved in our country by taking the case study method.Chapter 5 On the first few chapters, the author proposed the new measurement idea of the human resources value and built human resource accounting's accounts and procedures. At last, the influnce of the human resource accounting implementation were analyzed.On the foundation of the analasis of the shortcomings of traditional accounting and the results of previous studies, the author proposed the measurement ideas of the human resource value.Also,the author proposed own views about the measurement of the human resource cost ,the attribution of rights and interests of human resource, and accounts and procedures. The human resources accounting system will be improved .