Study On The Mode Of Human Resource Accounting Of China

From the generation about human resource accounting, it was developed ups and downs in those several decades, both theory and practice has achieved a high level. As the development of the knowledge-based economy era, "knowledge economy" has become the characteristics about nowadays. The traditional accounting measures the worth of assets which a company has only by calculate its material resources, but did not regards the human resource as an important essential factor. So in order to calculate human resource reasonably, and report the proportion and change about it in the company accurately, we can calculate the benefit which human resource brings to company and society promptly, and provide the date of human resource for people who need and can utilize human resource effectively, it is useful to promote the development about economy.The essay is based on this, it introduced the development of human resource accounting and discussed the necessity and practicability about Chinese human resource accounting into existing "Accounting Standards for Business Enterprises" (Announced February 2006). In this essay we compares and analysis some model about human resource accounting and pointed out their inadequacies. We drawing on the latest achievements of human resource accounting, and use the human resource cost accounting as a guide, point out that the human resource value should be divided into "scarce human resource" and "non-scarce human resource", and on this basis to solve the property rights of human resource. In conjunction with " Accounting Standards for Business Enterprises"(2006), we had give some advice to improve the use of human resource accounting in confirmed, measure, set of accounts, financial report and disclosure about it, and give the feasibility of the proposed at the present by the case. With the completion of the related rules in economy and law, human resource accounting will play great role in the application.