Discussion On High-Tech Enterprise Human Resources Accounting

Information technology revolution and economic globalization promote the emergence and development of a knowledge-based economy. In the era of knowledge economy, knowledge has become one kind of capital and plays an vital role and influence on the development of enterprises.As the carrier of knowledge, the quality of human resources is the most crucial factor in enterprises. This is particularly evident in the high-tech enterprises. The products of this high-tech enterprises are high value-added, innovative, high-risk, which decides persons with a high cultural level, high-tech innovation capability accounting for a large proportion. However, the traditional accounting system does not have the human resources as a factor accounting, so this will not be able to fully reflect creative value of human resources in the high-tech enterprises reasonably and could not provide more scientific and accurate financial information to internal and external users. Human resources accounting puts forward the accounting methods and models which regard human resources as accounting elements to make up for the shortcomings of the traditional accounting.The article analyzes the necessity of the implementation of human resource accounting in the high-tech enterprises from the faces of characteristics of human resources, business property and so on. And the article demonstrates that the prerequisite for the implementation of the system and technical support, discusses the content of the accounting in light of the new accounting statement, and put forward for three stages to take a different accounting model for the accounting of human resources according the special nature of human resources, the entering into period, the value creation period, the value of the distribution period.