Research On Human Resource Accounting

At present our economy is at the historic period of from the industry-oriented economy to the knowledge-oriented economy. And at the period the competition among enterprises is relying much more on knowledge and technology. As the carrier of knowledge and technology, the talented is playing an important role in the development of firms, and as a result, it must be specially pointed out that the rare human resource has become "the first resource" of businesses. Correspondingly how to account the quantity and qualify of human resource especially the rare human resource accurately and timely and deliver the message about the human resource to relative user is the main duty for all accountants. Thus, it is necessary to establish the Human Resource Accounting to adapt to the intellectual economy.All accountants over the world study systemic and profound knowledge about the Human Resource Accounting and design in turn the Human Resource Cost Accounting, the Human Resource Value Accounting and the Labor Rights and Interests Accounting. But there are the short of basic theory,uncertain result of counting,the violation to the cost-profit principle and so on in the three models. Therefore the theory of the Human Resource Accounting proceeds slowly after"short boom"and can not guide accounting practice properly. In this paper, we want to do some useful research in those aspects about the Human Resource Accounting, try to establish an accounting system that should be comparatively rational in theory and exercisable in practice. We hope the research will help us add human resource into the financial accounting system and promote the application of the Human Resource Accounting in our firms.On the basis of theoretical knowledge of the Human Resource Accounting, the paper summarizes and analyzes the Human Resource Cost Accounting model and the Human Resource Value Accounting model and the Labor Rights and Interests Accounting model and their virtue and defect, and so it presents a kind of new color model ---the Human Capital Rights and Interests Accounting model. It adopts virtues of the three models. In the last part, the paper relates the accounting system in new model.The Human Resource Accounting is still at theoretical research stage in the Chinese academic and the practice work of the Human Resource Accounting has not been launched yet. Designing a kind of Human Resource Accounting system that is comparatively rational in theory and exercisable in practice will improve the development of the Human Resource Accounting and follow the economic development. Because author's ability is limited, the design work is only tentative and the model will be studied and perfected further in the future.