Human Resource Accounting Research

Human Resource Accounting (HRA) is a branch of Accounting, which is a constructive and comprehensive subject. The author chooses some critical and representative problems to discuss and expound. The article is divided into three parts. Part 1: Research on the fundamental theory of HRA. The part introduces the basic viewpoint of human capital theory, which underlies the theory of HRA, and it demonstrates two points of view to devise the system of HRA. Then the part discusses the objectives, subject, postulates, principles and informational qualitative characteristics of HRA, etc. Finally, the author points out that theory of HRA have made great contribution to the development and enrichment of Equity theory. Part 2: Research on the recognition, measurement and disclosure of HRA. The part produces the standard and approach to recognize the assets and liabilities of HRA, and it discusses the measurement content, attribute as well as pattern of HRA and the disclosure content and method of HRA. Part 3: Research on the design for the system of HRA. The part attempts to establish a set of scientific and feasible system of HRA. It illustrates the accounting contents, procedure and accounting items of HRA抯 practice and the design for disclosure system of HRA.