Study On Human Resource Value And Management Accounting

The knowledge and technological revolutions drive human society from industry economy times to knowledge economy times, which promote the human resource position and change the natural and financial resource competition between enterprises into human resource competition. It is human resource value but not human capital that evaluates human resource ability. Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision. As one branch of enterprise management system, human resource management accounting can't ignore human resource value management; it should play an important role on getting, developing, and value management of human resource. But, by now, there are many problems on the research of human resource management accounting. On the one hand, as supplement to human recourse accounting, it can not form theory system.As a branch of new accounting, it should be an independent theory system which unifies nature, object, target and function. On the other hand, the available theory can't combine human resource value with the management accounting. It's necessary to build a new human recourse and management accounting theory system to improve the research level.According to this, the article analyzes and summarizes the theories about enterprise management, human capital and human resource value management accounting, on the basis of which it applies monetary methods (including group value management and individual value management) and non-monetary methods to rebuild the human resource and management accounting model. Then it proposes the rationales, research methods and system. At last, the article clarifies the tendency of human resource value and management accounting on the basis of cases analyzing...