Human Resource Accounting Research And Application In The Industry

Human Resource is the most important factor for economic increasing and enterprise competition in this fast growing time, thus more and more enterprise is focusing on researching human resource information. Human resource information could not survive without human resource accounting. Human resource accounting assume human resource as one of the very important elements of accounting to confirm , calculate , check and report in older to fulfill the needs of the user. In older to learn expense and benefit of the human resource investment, in older to provide useful information and headcount change of human resource to enterprise management team and user of the financial reports, in older to better understand the human resource plan and control, it is really important to build one set system of human resource accounting, it is really important to build one set human resource system for the enterprise.Through searching substantial documents, referencing and analyzing the research outcomes of home and abroad, the paper expands the series theory of human resource accounting. Starting from current research status of home and abroad, illustrating the definition, features, objective and structure of human resource accounting, demonstrating current status of auto industry in our country, indicating current problem of the research, showing the necessary and possibility to implement the human resource accounting in this field. Analyze the human resource data of one anto sales company and build a model to solve the problem. Last but not least to demonstrate how to apply this model to the whole HR process.The paper based on six parts: introduction, the theory of human resource accounting, current status of human recourse accounting in our country auto field, the research for human resource model of our country auto field, case study of human resource accounting in one auto sales company and summary.