| The human society is entering an era of knowledge-driven economy. " People" with different knowledge and skill ability, are becoming the decisive factors of sustained and accelerating development of economy. Entrepreneur with foresight, has already realized talents' important value and taken the development and management of human resource as important content of modern enterprise system, realize the transition from traditional personnel management to human resource management, from the human resource to the human capital, from the operation taking material money-capital as subject to operation taking human capital as subject progressively. How to develop, collocate, utilize and maintain human resource in systematic and scientific ways has become important standards of weighing enterprise's modernized management level.Neglect of human resource value and ignoring that formed under long-term planned economic system and the method of salary distribution of" mess" type cause talents' shortage, waste, loss and burying. This kind of situation is incongruity with process of the era of knowledge-driven economy, hamper the progress of China's economy and science. How to attract talents, retain staff, how to give play to latent energy of people fully, thus obtain the best performance of investment in human resources? This is the important subject of economic development of our country, especially in business management.Modern enterprise system demands the change of the outmoded notion with " materialization" of labourer, Set up the effective mechanism of management of human resource that" people first". For this reason, it is needed to establish the capital operation theory. This paper proceeds from this basic theory, attempt to carry on the basic discussion to realization course and essential quantification means that the human resourcecapitalize.Basic thought of this paper is to put forward and prove value entity and value of human resource. Announce and explain knowledge and technical ability that people have to realize transition of human resource capitalized among economic activity. As a kind of capital, the human resources bring the income and profit to enterprise as physical resources, This has reflected the human capital that has the homogeneity of the material capital. But human capital is one hide" alive " capital on people, show it heterogeneity of the material capital. Regard" human" as the capital, has reflected the value of the human resources , has announced the natural instincts of capital appreciation of human ,has promoted administrator transition and innovation of management way of idea , and it will bring enterprise whole improvement and progress of human resources management. This paper considers, except affirmation in theory, to set up human resource accounting system directly. Human resource accounting as the main affirmation and measuring the means of human resource value and capitalization, use certain method, in the form of currency or the explanatory note to reflect, report and examine the cost and value of human resource, offer information in human resource for the administrator and departments concerned , give the user perceptual knowledge of human capital. At the same time, through confirming, measuring the relevant content of human capital, reflect whole improvement and progress of enterprise and human resource management that brought by human resource capitalization. So, through the human resource accounting, specify the theory of human resource capitalization, and examine their exactness, suitability and practicability in practice, make its economic utility reflect, its purpose and meaning use clearly and apparently.Taking above-mentioned trains of thought as the thread, this paper is divided into four parts. The first part: put forward the problem of human resource capitalization. The secondpart: the confirm and realization of human resource 'value. The third part: From the angle of reflecting the utility to quantify to introduce the content of human resource... |
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