Hotel Human Resources: Accounting Research

The human resource accounting is a wholly new branch of accounting. Nowadays, the research is during the experimental period. In our country, its research may come back to the beginning of 1 980s, up to now, there is yet not a complete set of theory and accounting system. Whether at home or abroad, there is yet no research achrevement of the hotel-oriented human resource accounting. This article takes the accounting management of the hotel-oriented human resource as the proposition, discussing the value motion of the hotel-oriented human resource and its role. It is divided into four chapters. Chapter 1: The general introduction of the hotel-oriented human resource accounting. It briefly introduces the basic connotation, objects, task, function and the study method of the hotel-oriented human resource accounting; Chapter 2: The accounting model for the hotel-oriented human resource accounting. In accordance with the basic presupposition affirmed by the hotel-oriented human resource accounting, the author sets forth the particular principles for the hotel-oriented human resource accounting. In the light of the particularities of the hotel-oriented human resource accounting, it discusses the corresponding measurement method and system. Chapter 3: The information announcement of the hotel-oriented human resource accounting. The author makes a rough design for the information announcement mode and also touches the requirement of quality. Chapter 4: The application of the hotel-oriented human resource accounting. In terms of the hotel-oriented human resource accounting, the author comprehensively discusses the management function of forecast, decision and motivation of the hotel-oriented human resource in the value motion of the hotel-oriented human resource accounting.