The Research Of Our Country's Human Resource Accounting

Along with the economic globalization and knowledge economy's arrival, the human society life is having the deep transformation. Human capital's status rises gradually, whose most main performance is getting bigger and bigger regarding the enterprise value creation influence. Development, utilization and management of human resource will be the key factor of the enterprise competition. Traditional financial accounting carries merely on the confirmation, the measurement and the report about the material capital, and actually has not carried on the confirmation and the measurement about the human resource accounting. Therefore, the accounting is facing a challenge.At present, many enterprises are focusing on researching human resource information. Human resource information could not survive without human resource accounting. Human resource accounting assume human resource as one of the very important elements of accounting to confirm, measure and report in order to fulfill the needs of the users. As a reflection of the value of human capital, human resource accounting is discussed from theory to practical application.From the angle of human capital theory, this article elaborated the human capital property right meaning and structure as well as function about the human capital property right, and the article analyzed non-uniformity characteristic of the human capital. Through the present situation of the application of human resource accounting as well as the necessity of human resource accounting application, this article discussed our country the difficult position which faces in promoting the process of human resources accounting. Through reason analysis of the difficult position of human resources accounting facing, the article proposed to transform the traditional ideas, and it is confirmed human resources for human assets; we should perfect the legal system to provide legal guarantee for human capital property right. Referencing the current human resource accounting's research results, this article proposed the human resource accounting's premise supposition. Based on this, the article proposed the classification of human assets as well as the concrete calculation method and improved modern financial and accounting report, as well as put forward some proposals for our country advancing human resources accounting.