| For the financial accounting, the beginning of 21st century is just an unlucky era." Continual serious financial scandals, the criticism from the accounting academic circle and users of financial information take accounting under great unprecedented pressure. More and more accountant and accounting scholar have begun to think: to what kind of direction should accounting go? The answer is "accounting retro gradation", that is to say, accounting should go back to its primitive function, by means of exteriorization of all the roles, which have been forced onto accounting. To achieve that purpose, we can make use of accounting Service Company, or by means of reporting model according to special demand or extensible business reporting language (XBRL) etc.In this environment, this paper tries to analyze and comment the active human resources accounting (HRA) theory. After nearly 40 years tortuous development, although uncountable accounting scholars in the west and in our country have bring forward from deferent angles all kinds of HRA theory model and implementing plan, until now HRA still haven't gained successfully extensive utilization in the accounting exercise circle. For this case many researchers tried to explain this curious phenomenon and gave corresponding improvement methods. But these efforts haven't effectively changed the embarrassing situation. In the knowledge economy, the importance of knowledge and talented employee for the business is obviously essential. This is the main reason why HRA is still a researching item seizing much attention. The purpose for this paper to discuss this subject is to try to find out a simple and feasible way to report the value of knowledge and talented human resources.The active HRA theory has deferent theory models and concrete methods, but these models and methods are entirely to identify, measure, record and report directly the value of human resources. We can call it "directlyreporting model". This model has been being expected a lot but still cannot to prove itself in practice until now. From the point of view of this paper's writer, this model is lack of feasibility and rationality, even if being analyzed theoretically.For one hand, the active HRA theory's feasibility is not enough: first, the value of human resources itself cannot be measured accurately by means of dollars, and this kind of measurement can never be called economical; secondly, human resources don't come up to the required prerequisite of accounting measurement, so it cannot be identified as an asset of business; thirdly, human capital is not tenable in the eyes of accounting, so Laborer Rights and Interests Accounting can't come into existence. For the other hand, the rationality of the active HRA theory is deficient: for one reason, because employer don't own complete property rights of human resources, the value of human resources itself and the value of human resources for the employer are not the same concept. According to accounting main body hypothesis, what the cooperation accounting system should care for is the latter, not the former. For another reason, due to the same incomplete property rights of human resources, the information of HRA doesn't possess direct and notable economical results, and for some other reasons, for instance, human resources value measurement is not enough credible, so accounting information users don't care much about these human resources value information. Corresponding practical researches also conform this observation result. For the value of human resources for the employer, one part goes into the product rendered by the business, directly realized by means of product sales; the other stays within the business, forming knowledge assets, indirect realized by means of acting upon business product manufacture. Knowledge assets can be classified as intellectual assets, structure assets and customer assets. The employer of human resources possesses complete property rights. If we identify, measure, record and report thevalue of k... |
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