Analysis Of Theories And Methods Of Accounting Recognition And Measurement Of Human Resources

As a kind of procedure and method to record and account the data on the human resource, the human resource accounting can offer the information of the changing of the labor human resource to the enterprises and some related organizations. With the development of intellectual economy, the intelligence has been capitalized, and the human resource accounting is in an urgent need. Yet, a convincing model or criterion on accounting the human resource hasn't been advanced at the accounting field , which causes some long-term argument and prevents the unity of our understanding about it. That has weakened the practical use of the human resource accounting.This article centers upon the problems on accounting the human resource. The first section stresses its developing background and course. The second emphasizes its present situation in Yantai, the unfavorable effect of the old-type accounting on Yantai's human strategy and some difficulties in its study. The third section puts an emphasis on its two prerequisites and the basic theory on the human resource cost accounting as well as the human resource value accounting. The fourth states emphatically the theory and the practical choice about the criterion on assessing human resource. The fifth lays an emphasis upon the theory and the practical choice of the decisive model on human resource profit. And the sixth section analyses some cases on practice of human resource accounting in enterprises and expounds the advantages and disadvantages in carrying it out and some related measures.Basing on the main theory about the human resource accounting, the article has made some comparison between a variety of accounting models or criterions, and chosen the practical assessing model as well as the decisive model on human resource profit. It aims at the theoretical exploration of carrying out the human resource accounting in Yantai.