The Research On Human Resource Cost Accounting Of Accounting Firm In Our Country

In today’s competitive market environment, due to the rapid development of network,information and technology resources are widely circulated and communicated, human resourcesbecome an enterprise can obtain the most important competitive advantage of the magic weapon.But, in the enterprise in the total cost have a large proportion of the human resources cost beforealways is ignored a problem, the low efficiency of the human resource management, the high costof human resources cost increased enterprise burden, hinder the development of the enterprise. Withthe development of economic globalization, the multinational business become strong enterprisepriority consideration of important development strategy, in reference to foreign advanced humanresource management is based on the experience of our country theorists and the practical realm arebeginning to human resource cost this problem have done a lot of research and discussion. In theaccounting firm, the certified public accountant is the main human resources, reasonable planningits human resource cost, effective control of its cost, and improve the accounting firm of economicbenefit, and to promote firm long-term and efficient development.This paper expounds the accounting firm human resource cost research background、significance and research status at home and abroad、the process of the evolution theory, on thebasis of the composition of human resources cost accounting firms in China, and part of the cost ofthe confirmation and measurement methods are analyzed, finally the accounting firm as an examplemore specifically, the accounting of human resources cost.