Research On The Human Resource Accounting Application Of China’s Financial Enterprises

China’s financial enterprises have more profits, faster development. They contribute much toeconomic and employment. In order to better recognize the enterprises’ human resourcemanagement focus, optimize the allocation of human resources, objectively reflect the financialinformation, attract investors, and in line with international accounting standards, China’sfinancial enterprises must introduce human resource accounting. The intensity of China’sfinancial enterprises on investment in human resources and performance appraisal systems arerelatively complete, they have the advantages to implement human resource accounting at first.Therefore the study of human resource accounting in the financial enterprises means a lot.Firstly, the passage combining with the study of human resource accounting at home andabroad, the industry characteristics of China’s financial enterprises organic composition of capitallow rate of innovation ability of employees, performance appraisal system, describe the need forfinancial enterprises to implement human resource accounting. Secondly, from the perspective offinancial enterprises pay system, job competition mechanisms, management information systems,accounting, personnel quality of human resource accounting to carry out made a feasibilityanalysis, and clearly the financial enterprises and the implementation of the main obstacles andproblems faced by human resource accounting. Again, drawing on the existing human resourcesand accounting theory and practice of research, the advantages and disadvantages of the mode ofthe comparison of different human resource value measurement, select the current valuemeasurement model applied to human resource accounting measurement of financial enterprises.Describe how to implement the human resource accounting about confirmation, measurement,account settings and reports.Besides, describe the idea of building a human resource accountingsystem for financial enterprises. Finally, use the China Merchants Bank case for the practicalapplication to introduce the financial enterprises’ human resource accounting system.