Human Resource Accounting Research

With the fast development of the world economy , the economic structure has materially changed .With increasing proportion of hi-tech enterprises , the influence of them has become more and more prominent. The competition among enterprises are relying much more on knowledge and technology, as the carrier of them, talented personnel are playing an active role in the development of firms. Human resource has become the first resource and attracted much attention in the knowledge-oriented economy time .facing the fierce competition , corporations pay more attention to how to cultivate and occupy the talented person ,and how to effectively manage the human resource, so that the enough information about human resources are very essential in the management .just under this economic environment ,people began to study the related theory of human resource and made great achievement during the past forty years, at the same time ,human resource accounting has quickly developed and made comprehensively enormous progress . on the other hand ,we have to recognize the fact that the human resource accounting make little effect in the application ,as a result ,it was unable to satisfy the requirement of the society . in the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.At the second part ,firstly, the paper introduces the progress of human resource accounting, and then it makes some comments on human resource costaccounting and human resource value accounting, meanwhile, it point out the shortcomings of them .As the main comments of this paper, the third part suggest to establish the model of human resource accounting on the basic of human authority , after analyzing the necessity of founding the model ,it compares and assesses the previous model, and then puts out the new model.The forth part foresights the future of human resource accounting : with the completion of the related rules in economy and law ,and the otherwise, it will play great role in the application.