Discussion Of The Plight And Suggestion Of Human Resource Accounting In China

With the arrival of the knowledge economy and the formation of economicglobalization, social economy and human life carry on profound changes in every day.In this full of all kinds of new concepts, new technology of the era of knowledgeeconomy, knowledge is the core of production elements, and as the only master and useof human resources has become the first resource in all kinds of social resources,become the dominant factor to promote the development of social productivity forward,which is the decisive force for the development of enterprises and the whole country. Atpresent, many enterprises begin to pay close attention to the human resourcesinformation, and the human resource management is an important part of enterprisestrategy management, and human resources information reflect inevitably inseparablefrom the human resource accounting. As a new branch of accounting, human resourceaccounting penetrate deeply the enterprise reporting system, which put human resourcesinformation as the research object and take human resources as an important elementsof enterprise accounting for Accounting recognition, measurement and reporting.It isall for meeting the needs of the decision-makers and stakeholders.Human resource accounting from theory to practical applications, which is theneed of enterprises to strengthen internal human resource management, accountingwork, meet the needs of stakeholders and is also the need of the "people-oriented" thatGeneral Secretary of Communist Party hu jin tao put forward and the need of thescientific concept of development of building a harmonious society. Some domesticrelated literature of human resource accounting mainly pay attention the concepts ofhuman capital, human resources, human resource accounting as a starting point toanalyze, which mostly use foreign theory and there is no real breakthrough in researchof human resource accounting cycle. And there are many confirmation andmeasurement problems has always been an argument that was difficult to unify, whichlead to that we don’t have a relative specifications authoritative guidance theory, inpractice, the development of enterprise human resource accounting is also neglected andstruggling. Therefore, human resource accounting is difficult to have an effect on theoptimal allocation of resources, the improving of the efficiency of enterprise humanresources management and enterprise overall management efficiency and also theenhancement enterprise core competitiveness aspects.Through the consult literature material and draw lessons from domestic and foreign research results, I make a systematic and comprehensive exposition about the basictheory and method of the human resource accounting which is a new branch ofaccounting. This article put the discussion of the plight of the human resourceaccounting as the main line, through normative analysis theoretical analysis,comparative analysis and other methods, which also use human capital theory,humanistic management theory and modern property right theory for theoretical basis ofhuman resource accounting, which extended analysis with surrounding the plight of thehuman resource accounting in our country. Based on this, from the perspective of theresearch status quo of human resource accounting I introduce relevant concepts ofhuman resources, human capital and human assets, which lead to introduction of themeaning and characteristics of the human resource accounting. Based on related theoryof the origin analysis, this paper studied the current development of human resourceaccounting and analyzed the plight of human resource accounting in our country, whichmainly includes the human assets of recognition issues, human resource accountingmeasurement problem, distribution of the residual rights of human capital and humanresource accounting information disclosure problem, and these problems make thedevelopment of human resource accounting facing difficulties. This paper take ananalysis of the causes of the plight of the human resource accounting and use theexperience of the developed countries the development of human resource accounting,and after that the paper put forward to related Suggestions and countermeasures thatsolve the plight of human resource accounting in our country.