Human Resource Accounting Study

Based on the generation process of the human capital and the studies on the different investment entities of the human capital, this article stresses firstly the opinion that the human capital should be classified into personal capital and organizational capital based on the labor market for which the labor forces can be involved in and on the different investment entities. The human resource accounting manly studies the organization capital other than personal capital of the human resources. On the basis given above, this article gives basic theory on the human resources accounting and the basic methods of how to account foe and how to release the human resources in the Accounting reports. Finally the human resources accounting system is given as a result of the article.