Applied Research, Human Resource Accounting In Jinan Iron And Steel

Along with the arrival of knowledge Economy age, makes human resource appears sharp day by day. At the same time, human resource accounting (HRA)is attached importance by the accounting circles increasely. The HRA forms in the 1960s on the basis of human capital theory and now it has formed a whole theory system. However, some difficulties such as affirming, measuring and reporting hampers the HRA practiseHuman resource is one of the most important assets in Jinan iron and steel group now. Then it is a vital task to improve the human resource management. It is the demand to human resource information that makes practicing human resource accounting feasiable. That is to say, human resource accounting due to be used as a tool to serve the human resource management activity.Based on the theory of human capital and human resource accounting , the article put forward the mode of the HRA by analyzing the circumstance of Jigang .The article consists of three parts. The Conception and the theory of the HRA(chapter l);the practice difficulty of HRA(chapter2); The system of HRA(chapter 3 and chapter 4).