H Technology Company, Exploration On The Implementation Of Human Resource Accounting

In today’s production activities, knowledge has become one of the most important factors of production components, with symbolizes that the knowledge economy will be the guide of twenty-first century’s economic structure. People as creators and users of knowledge are undoubtedly the key driver of knowledge-based economy. In knowledge-based economy the competitiveness of enterprises in the final analysis is talent competition. In many new, high-tech businesses, talent is the core factor of creating excess profits and high-speed development. Concerned only with the traditional management of material resources can no longer accurately reflect the real situation of enterprises, through the measurement of human resources and accounting then for scientific management of human resources management has become the core of many enterprises. Human resources accounting theory and progress of practice in the development of solution to this is an effective means of management problems. The rapid development of China’s high-tech enterprises, with the social development of basic education and economic progress, high-tech enterprise gathering a lot of talent, scientific and effective management of human resources of these enterprises, these enterprises are important means of maintaining long-term development.In this paper, H Technology, Inc. as the carrier, with human resources experience in the theory and practice of accounting, practically researches on human resources, measurement, human resources, accounting and disclosure theory and methods. In this paper, the theory of human resource accounting has combed the development and summarizes the innovation and results of human resource accounting theory. Measured in terms of human resources, this paper made a detailed analysis of measurement methods on cost of human resources and human resources value. The corresponding measurement indicators with the actual situation of H technology companies raise a targeted measurement of human resources. Based on accurate human resource accounting of H Technology, Inc, this paper conducts a study of accounting methods, and an example to explain and verify to ensure that the human resources to accounting profits into the enterprise from the whole process of accounting to achieved. As for human resources accounting information disclosure, the paper presents by way of example the corresponding human resources in the form and content of financial statements, to be used for management purposes.This paper uses a combination of theory and practice approach in the condition that there are few results in our empirical research in the field of human resource accounting, this paper proposes a more systematic implementation of human resource accounting methods, which enriches the case study of human resource accounting.