The Study On Application Of Human Resources Accounting In E-business Enterprises

In this knowledge-based economy age with rapid science and technology development, human resources competition gradually replaces material resources competition and becomes an important factor in the world economic competition. More and more enterprises recognize the importance of human resources. It is widely accepted that the value creation in modern enterprises does not only depend on the machine operation, but is also decided by human resources owned by the enterprises. So it becomes a significant topic about how to accurately reflect, manage and control human resources. As a result, human resources accounting comes into being. It is an inevitable request of our age to confirm, measure and report out human resources in accountancy way so as to satisfy the needs of those information users. Therefore, it is of great significance to research and to establish an accounting model on human resources to respond to the knowledge -based economy.The thesis sets in E-business enterprises, and proceeding from the beginning and the present research situation of human resources accounting in western countries, it explains systematically the basic conception of human resources, human capital and so on, on the basis of which it inquires into the causes for E-business enterprises to establish human resources accounting. Moreover, the thesis analyzes the present model of human resources accounting and points out its weak point. Meanwhile, it also conducts researches on account installation, disposal and information disclosure. Considering the operational features of E-business enterprises in China, it suggests establishing an improved model of measuring human resources cost and value which suits this kind of enterprises as well as designing a series of objective and feasible index evaluation system. The author hopes that, by studying the above aspects, the thesis can make some contribution to E-business enterprises to better realize the quantity management and control of human resources. In accordance with the features of this topic, the author mainly adopts canonical analysis together with quantity analysis corresponding with quality analysis.The innovative points of the thesis lie in that it conducts the research on human resources accounting based on the economic features of e-business enterprises, respectively calculates the compensation value and surplus value of human resources, and establishes a new measurement model which suits the value of human resources. On the basis of summarizing existent theory on information disclosure of human resources, the author designs a new information disclosure system of human resources that suits E-business.