Human Resource Accounting Issues Related To Research

As the era of knowledge and information economy is drawing near, people make the difference in how an organization performs. Both investors and enterprise managers will take more interests in information about human resource management. With economy environment change and human resource development, we should break through the mode of thinking and operating and should discard old idea and bring forth new ones in human resources management. Meanwhile, to satisfy the needs of enterprises for developing and taking advantage of human resources, human resource accounting, recording and reporting human capital and human resource value, will be paid more attentions to. Because knowledge and knowledge innovation become a kind of decisive factors of the development of enterprises, people will spend more time and more money in human resource investment than before. When we invest in human resource, we should firstly calculate the cost of human resource investment. The measuring methods of human resource value are various. Each kind of the measuring methods has not only its advantage but also its disadvantage so we should choose a kind of methods corresponding to the problem in human resource management. The writer spends more time in introducing to human capital accounting about profit distributed and ESO. Because human capital get profit that they should gain, human capital will be stimulated and the conflict between long-term interest and short-term interest in an enterprise will be relaxed. Human capital acts as an important role in the operation of enterprises so we should choose the best ESO in order to stimulate high-grade managers to work harder.There are 5 parts in the paper.Part one: Challenge of knowledge economy to traditional accounting .To meet with the needs of knowledge economy, the traditional accounting theory should be expanded.Part two: Accounting methods of human resources investment expends, including establishment of accounts.Part three: Introduction to measuring methods of human resource value. Give an example to analyze how we should apply these measuring methods to human resource management.Part four: Human capital accounting about profit distributed. Introductions to ESO, give an example to analyze and make a conclusion that the best ESO is the combination of higher exercise price and more shares.Part five: human resource accounting information's disclosure is discussed.