The Research Of Households’ Unpaid Services Accounting According To Domestic Labor Compensation System

Within family and nuptial life, as undertaking a lot of housework responsibility, one party often sacrifices its opportunities to develop career and acquire financial earnings, it is thereby entitled to claim for the housework compensation when getting divorced. China’s current "Marriage Law" Article40of the domestic labor compensation system, the implementation of the scope of application limited to husband and wife separate property system, and the compensation standards do not make clear. This results many problems in the judicial practice for Chinese domestic labor compensation system, such as the narrow scope of application of the law, the legal burden of proof is more difficult, and the relevant provisions are too general and not to cause actual operational. These reasons led to the applicable rate current Chinese domestic labor compensation system is very low in a divorce case pending. This dissertation attempts to explore solutions in housework compensation system based on household unpaid services accounting theory. When in solving the problems, w commence to discuss and analyze the accounting methods of household’s unpaid services.After raising relevant questions, this paper introduces the theories of domestic labor compensation which mainly reflects labor creating value and law reflecting fairness. The paper analyses practical significances of carrying out domestic labor compensation system. It represents the affirmative of labor creating value, the embodiments of gender equality and social justice and the enhancements of family sense of responsibility. Then, the paper introduces France, Britain and China’s current domestic labor compensation system and reaches the primal problems of domestic labor compensation system for our country is how to establish homework compensation standards and proposes resolutions according to households’unpaid services accounting methods.This dissertation firstly goes to relatively define the concept of households’ unpaid service, and analyze the significance of households’unpaid services accounting, it not only can reflect the production of work achievement and social welfare more sufficiently, as well as to further enhance the status of women in order to achieve real meaning of equality between men and women, but also be conducive to the sound establishment of domestic labor compensation system; the methods of households’ unpaid services accounting are mainly consist of output and input method while the input method is divided into opportunity cost method, comprehensive alternative method and Industry substitution method, which it’s depending on the wage standards of their selected for. Having reviewed strengths and weaknesses of the existing methods, the author puts forward a new idea about the accounting method, namely, harmonic substitution method, it can enhance the accuracy of accounting; after that, the author have compared it with the results of other methods.The main data of calculating the domestic labor compensation is derived from time-use survey data and wage data. When introduce the time-use survey, we focus on the select of time-use survey tools and data collection methods. The tools of time-use survey include procedural problems and time diary survey method; the methods of time-use data collection include direct observation method, self-administered diary method survey and access to survey method. Some methods often combined in the investigation. The source of wage data is mainly through the way of market wage survey. Take the data of Beijing in2010for example, Using harmonic substitution method calculated the average standard of separation of property regime and the common property system of household labor compensation, the average compensate standard of separation of property regime is14,716.8Yuan, accounting for14.6%in both husband and wife average annual total wage income. The average compensate standard for common property system was3516.4Yuan, accounting for3.5%in both husband and wife average annual total wage income. Finally, the paper discussed legal practice of domestic labor compensation, establish and improve the guidance program of domestic labor compensation, in the requirements of family property system, the burden of proof in both husband and wife housework time, relate considerations of income and expenditure, the choice of relevant wage levels.