The Research On The Human Resources Function Of Management And Its Implementation

With the development of human society, change economy continuously, since the50’s of last century, human resources are becoming the main driving force of social progress and economic development, but also increasingly become the key to the survival and development of enterprises. In this demand, the human resource accounting began to develop rapidly. Since the twentieth Century80’s until now, research on human resource accounting of China has made certain achievements, but there is no uniform conclusion, also lack of practice. Although it has been established the human resource cost accounting, human resource value accounting theory and the labor rights and interests accounting are the three major mainstream theory, but the theoretical upper bound has been the existence of human resource accounting belongs to financial accounting and management accounting question belongs to, also did not build an effective HR measurement model, the development of human resources accounting began to slow down.Facing this kind of situation, must be admitted that since the birth of human resources accounting, there has been a suitable be congenitally deficient is not strong. If the reason, there has been a recognized and bias of the human resource accounting serious in subject orientation, no attention to determine the use of subject, not clear human resource accounting service. This does not take into account the research subject ignores the use of subject, construct the theory system of human resource accounting practice blindly, in this way to promote the practice of human resource accounting is obviously difficult, of course, human resource accounting will always remain at the theoretical level. The key point lies in the lack of the perspective of subject using the body to study. In the use of the main objective is determined, and the practice problems encountered many difficulties in theory aspect can be smoothly done or easily solved.Interpretation of the concept, analysis, according to the research results at home and abroad, to determine the use of human resource accounting subject, on the basis of the human resources accounting discipline orientation adjustment, and further from the practical perspective to realize the function of localization and function in detail, the measurement function not only includes research and realize the function positioning, also including the management decision support function. In the exploration of the measurement methods and system using two measurement procedure in parallel manner, aims to help the enterprise to provide information basis for the effective management of human resources. And on the basis of human resources related decision support. To promote human resources accounting from the theoretical level to practical level, help its theory and practice.