Human Resources Accounting Research

Before the era of knowledge economy, the crucial factor that plays a key role on the corecompetitiveness and the capability to sustainable development of one enterprise is financial capitalthat it owns. With the advent of the era of knowledge economy, however, the crucial factor, in steadof financial capital, has changed into human capital one enterprise owns. Human resources thatconvey knowledge, technology and intelligence become even more important in the role ofenterprise’s survival and development. That’s why enterprises have to attach great importance to thereasonable development and utilization of human resources and measures its costs and valueaccurately as well. However, the problem about measurement on human resource’s value haven’tbeen solved very well, it impacts the popularization and application of human resources. So, itbecomes theoretically valuable and realistically meaningful to strengthen the theoretical research ofhuman resource accounting as well as to explore scientific and reasonable method on the costs andvalue of human resource accounting.Based on the life cycle human resource serves in one enterprise as well as existing humanresource costs measurements and human resource value measurements, this thesis classifies humanresource into there categories and promote the discussion on the purpose of founding out theappropriate costs and value measurement methods in initial, subsequent and terminalmeasurements.