Models Of Human Resource Interests Accounting

1,Background and Significance of topicsHuman resource is strategic resource on the 21st century. The transformation from industrial economy to knowledge economy is most significant change, and diving into human resource is the important sign of knowledge economy century. The first part of my paper will show the background and sense of why and how I chose subject. As we know, human resource accounting is a new offshoot of accounting, is a fiscal program and method which can differentiate and measure the data of human resource. The aim of it is to provide corporation and their relatives some sort of information which including like changing of human resource. Moreover, the function of human resource is becoming more and more obviously, and the harmony between human resource, physical resource and currency capital is more important as well. Thus, traditional accounting is facing the new challenge, and building human resource accounting is staring us in the face. Obviously, human resource interest accounting will be the trend of development of human resource.2,the structure and main contentsMy paper includes five parts which primarily explored on the following. First part is introduction. First of all, it will introduce the purpose and meaning of my research, from human resource accounting deeply to the human resource interests accounting, and point their importance. Secondly, give the simple statement of domestic and overseas researches of human resource accounting, and also give the comment on the history of human resource interests accounting.The second part is talking about basic theory of human resource accounting. Human resource accounting has there main modes:human resource cost accounting, human resource value accounting and human resource interests accounting. Furthermore, human resource interests accounting is amalgamation of the theories of human resource cost accounting and human value accounting. Over here, I will discuss the limitation of first two modes, while giving the basic hypothesis and its meanings.The third part is talking about basic theory of human resource interests accounting. Base on the second part, I bring out the basic theory of human resource interests accounting.I will evaluate the human resource interests mode, and affirmatively give the positive evaluation because of its innovation and contribution.The fourth part is talking about human resource interests mode. It will mainly analyze affirmance and measure of human resource in the human resource interests. mode. The affirmance of human capital is base on the own of human capital should be the corporation's mix rights and interests demander. At last, it will show that how to deal with and run the human resource interests accounting.The last part of my paper is talking about the bulletin and exposure of human resource data. It will show the influences when human resource interests accounting reveal financial reports, and even the financial reports on the human resource interests mode.3,Major contributions and weaknessesFor evaluating my paper, I think it completely analyze the human resource interests accounting mode, including the basic theory of human resource interests accounting, its affordances, measure and exposure. Refer to human resource interests accounting, I think it's half-baked if only considering from the human resource side (employees), because we should consider about the benefit of corporation at the same time in order to benefit both of them.Combining the previously theory, my paper show that the right to get the residual of human capital is big problem in the human resource interests accounting, and it introduced why human capital should take the right of getting the corporate residual profits. Totally, there will be three phases to get this concept. Moreover, whenever pay off or to the bad, we should affirm the right to get the residual profits as we can.Honestly speak, the research of my paper which refer to the human resource interests accounting mode, is just base on the theory research, not coming down to the real case studies, so lack of real data and experience, especially not discussing the relate question in the really working condition. Hopefully my paper give some contribute to consummate the field of the human resource interests accounting, and I will continue my research to follow.