Study On The Application Of The Chinese Human-resource Accounting

In today’s knowledge economy era, knowledge and technology have becomethe core competitiveness of our society. With talent as a carrier of knowledge andtechnology been a high priority in the enterprise, as the enterprise’s most dynamiceconomic resources, human resources play a positive role in the development ofenterprises, so that the enterprises is paying more and more attention to humanresource information in its possession. Human resource accounting takes humanresources as the research object, and it is able to timely reflect the economic effect aswell as the dynamic information of human resources. So it can provide humanresources information better to meet the information needs of the users, provideuseful and practical information to make effective decisions for the enterprise andprovide a reliable basis for the control of human resources, to use and configure.Therefore, carrying out human resource accounting has important practicalsignificance.As a relatively new branch of disciplines, human resource accounting isin-depth researched by Accounting and scholars from various countries. Thetheoretical study of the human resource accounting in China has been relativelymature, but it still lags behind in research on human resource accounting applications,which has seriously affected the implementation of human resource accounting inthe enterprise.In this article, we first simply and systematically introduce the theory of humanresource accounting. Next, we review its production as well as development and thestatus of human resources accounting applications in China, and then taking the application of human resource accounting in a few typical enterprises for instance,we focus on the analysis of the problems in this regard, according to the actualsituation of China. Finally, in order to strengthen the application of human resourceaccounting, we target measures and recommendations to promote the application ofhuman resource accounting.Although there are also a lot of drawbacks, human resource accounting is anemerging branch of the accounting discipline, which needs more people to activelyexplore and in-depth research. I believe that by the common struggle for a period oftime, we will be able to enrich the human resources accounting research enterprise,to promote the application of human resource accounting in the enterprise and tobring huge economic benefits for the community.