Human Resource Accounting System

With the high technique revolution in the world, it pushes the world economy from substantial resources of competition to human resource of competition. The key factors of social economy development are Development and management of human resource. Whether a business enterprise has competition ability or not, whether have development foreground, decision factor already not only the management scale of size, but be decided by it whether have abundant of human resource, whether steadily to human resource investment. The level of a nation economy development higher, human resource is the most important effect, talented person is the most importance of the factor economy resources. Therefore, we should make human resource as asset, and confirm, calculate and report, with the need of governor and other people.In China, the research of human resource started from the 80's period of 20 century, the theories research has already obtain a graveness break. But the human resource which construct, it has some differences. The textual purpose is to combine human resource management and tradition accountancy together. With the request of current accounting system, and satisfy the request of calculation, disclosure of human resource.The text has four parts, the first part introduce the research background, human resource's development process; the second part introduce the theories of human resource; the third part study how set up system of human resource, it include confirmation, calculation, disclosure and so on; the last part, I elaborate some suggestions of the new system of human resource.In this text, I study how to confirm the human resource, and carry on comparison with intangible assets, I think human resource should belong to an asset, but don't belong to intangible assets; I have some standpoints in the problem of amortization of human assets, divide two types, one is capitalization and amortization, the other one is capitalization but not amortize; I think the human assets will also appear to reduce value problem, should practice similar at the method of "the intangible assets reduce value test", and adjust the human assets of value in time.The text uses for reference of the last word from the human resource research, base by human resource cost accounting and human resource value accounting theories, adopt the qualitative analysis and the quantitative analysis, set up a new system of human resource accounting, analysis the importance of human resource accounting, put forward some human resource methods of present stage, and establish the new model of human resource accounting.