Research On The Enterprise Human Resources Accounting

While science & technology is developing rapidly, the twenty-first century is becoming an age in which the society is economic globalization. With increasingly fierce market competition, talent, the basic elements of economic development, has become the most dynamic "primary resource", and even the key decision of a success or failure. Traditional accounting did not take the human resources into accounting system. As a result, the income distribution of the property rights of human resources is not sufficient. This is inevitable since there isn't any actual foundation for reasonable assessment or true measurement of the human resources. All these have become practical issues that can not be evaded. These are also the new areas the human resources accounting should explore.As a large state-owned enterprise in a special trade with special regional location and environment and its special characteristics of the production process, Huabei Oilfield has the different characteristics to the demand for talents and the human resources management. The development, cultivation, use and protection of the human resources all has its own rule.Referring to the research results at home and abroad on human resources accounting, this thesis, which is combined with the tendency of the application and spread of human resources accounting at this new situation, has constructed the preliminary human resources accounting theory frame. Taking Huabei Oilfield as the example, it has carried on a basic idea on the cost accounting,the value accounting and rights accounting .