| As the most active and robust producing factors, human resources are basic forces that tap and utilize natural resources, create and accumulate material wealth, and improve consistent development of national economy and social reforms. With the development of social economy, given the increasingly important roles men play, human resources are fundamental sources of economic development in modern society. Theoretically, both Marxist classical writers and economists in the west attach great importance to human resources and the contribution to economic development. In practice, with the deepening of structural reforms in state-owned enterprises and tense competition after China's entry into WTO, implementing effective human resource management has become an emergent realistic demand. However, management of human resource tapping is relatively backward in China. Chinese enterprises have adopted some effective measures to improve efficiency, but they fail to work out how to quantify human resources. As a result, implementing human resource accounting and quantifying costs and values of human resources are put on the agenda.Through the exploration of management of human resource development and the model of human resource accounting, this thesis aims at analyzing the importance of tapping human resource and implementing human resource accounting to the development of Chinese enterprises, so as to find out analysis and explanation theoretically. Meanwhile, through practice, the thesis attempts to seek out specific method consistent with the application in Chinese enterprises to quantify human resources by detailed analysis of dealing with human resource accounting, in order to facilitate tapping human resources in Chinese enterprises and improve the efficiency of human resource management. The basic thinking and logical order of the thesis are: first, it defines the basic concepts, introducing and summing up general theories of human resources, human capital, management of human resource tapping, and human resource accounting; second, it turns into empirical analysis of human resource tapping and human resource accounting in China. In empirical analysis, the thesis follows a logical line as the following: reviewing history, analyzing the present situation and problems, conducting analysis on feasibility and necessity and finding out specific method to quantify human resources through comparative analysis of three operational models of human resource accounting.The thesis covers three chapters as follows:Chapter I: theories. Section One: basic concepts: human resources, human capital, and management of tapping human resources, human resource accounting and its classification. Section Two: introduction to important thoughts and ideas of human capital and human resources in Marxist theories. Section Three: important views and ideological evolution of human resources in western economics. Section Four: summary of present situation of human resource tapping and human resource accounting in China.Chapter II: Empiricism. Section One: necessity and implication of management of human resource tapping. Section Two: management measures of human resource tapping and its effects. Measures (e.g. implementing "three talents" project and stimulus mechanism) adopted by the management of human resource tapping in Chinese enterprises have achieved some success, but they have never quantified human resources. Traditional accounting views investment on human resources in terms of costs, which makes profits and losses in various periods inconsistent with the real case. In contrast, human resource accounting considers human resources as capital, which overcomes the difficulty of information distortion. Section Three: a case of implementing humanresource management and accounting by Chinese enterprises. In this section, taking Donghai Grape Winery as an example, the author illustrates some detailed measures to implement human resource management and accounting.Chapter III:Operation. Section One: diff... |
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