| The development of any knowledge has close relationship to the historical change of productivity and the social environments. Accounting, of course is not exclusive. As a social science, accounting is related more to the economic development. With the technology economy era coming, the human resource is considered increasingly the source of wealth. From factory to country, we concentrate in developing the human resource, exploiting its potential force and managing it in wide range. But in accounting, we disregard its existence. In financial statement we can't see the information about human resource, and in the activities of financial management we don't consider it as a source that can bring profit. All these misguide us in practice. In 1960s, more and more researchers and managers acknowledged the importance of the human resource, they thought the human resource should be considered to add into the accounting records and tried to establish a good system to manage it efficiently. But till today, we still find it is very hard not only in theory but also in accounting practice to establish a perfect system, especially in its affirmation, evaluation and report. In this paper, we want to do some useful research in those aspects mentioned above, try to establish an accounting system that should be comparatively rational in theory and exercisable in practice. The final object, we hope the research will help us add the human resource into the financial accounting system, and let us attach more importance to the human resource, and manage it more efficiently.After reviewing the history of this field, we divide the human resource accounting into the financial accounting of human resourceand the managerial accounting of human resource, and figure out that the financial accounting of the human resource includes the conventional cost accounting and the evaluation of the human resource, however, the managerial accounting includes the decision-making accounting, the control accounting and the obligation accounting of the human resource. Under the basic owners' equity theory, we think that the synthesis evaluating system is the best way in practice, and by this way, we can bring the financial accounting of human resource into the existent financial accounting system.This paper is made up of five parts, the former four are the main parts of research, and the fifth is the conclusion. The main ideas of the paper listed as follow:At first, we put forward the concept of the human resource, and analyze its characters. Compared with the characters of the asset, more like an intangible assets, we learn that the human resource is also an asset, so we think that the human resource should be added into the accounting system. Then we consider that the human resource accounting is the branch of accounting, which integrates the economics, management theory and organization behavior theory etc. Primarily by using the accounting technique, it does the confirmation, evaluate and report work of the human resource's costs, values and outcomes. In the end of this part, we research the relative conditions in China, and figure out that the application of this new system is necessary.In the second part, we observe the five stages of human resource accounting history, which are the stage of basic concept emergence, the stage of researching human resource cost and evaluation model, the stage of human resource accounting fast developing, the depressed stage in research and practice fields, and the recover stage all-around. In China, after decades of year's research and practice, we have also got a great deal of fruits. Now we have established three modelsincluding the cost accounting of human resource, the human resource value accounting and the labors' rights accounting. But all the above models have the shortages in realistic practice, and the boundary between the financial accounting of human resource and the managerial accounting of human resource is still unclear, the confirmation and the evaluation in this fie... |
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