Research On Compensation System Design From The Perspective Of Human Resource Accounting

With the rapid development of science and technology, especially in knowledge economy age, whether enterprises can achieve rapid, sustained and healthy development,no longer depends on the enterprise's financial resources is sufficient or not, but depends on whether the enterprises can attract, obtain, control and retain high-quality personnel,and cultivate its good team spirit. In order to quantify the cost and value of human resources, to more completely and more scientifically reflect the status of human resources, to facilitate financial information users to analyze the business situation and development potential, prospects, human resources accounting disciplines came into being. And compensation as a core part of human resource management, directly affect the efficiency and enthusiasm of the staff, and even the whole team's unity and cooperation.By analyzing the basic theory of human resource and salary system, founding the same similarities of them, this article combined these two relatively independent disciplines creatively.Nowadays, application of accounting theory on human resources can hardly tie closely with domestic enterprise accounting work, which leading to that domestic research on human resource accounting is still stay in theoretical research stage, the operation is less. As the necessary part of enterprise management, if we combined related concept of human resources accountant with compensation system design, for domestic enterprises,it can help adding related patterns of human resource accounting to traditional financial accounting, and help enterprise to realize the changing of accounting measurement model of human resource accounting, then set up the special account of human resource accounting to measuring and accounting of human resource cost and value in accurate, helping enterprises to achieve fair, rationale compensation system.Through the case study of H accounting firm, collecting the first-hand data of using of human resource accounting and the compensation system, using descriptive analysis,correlation analysis and other analysis method, based on the human resource accounting and the study of the theory of the compensation system, this article get some results as follows: firstly, human resource accounting is extremely limited used in H accounting firm. Due to the lack of human resource accounting management model and human resource value accounting, it failed to define investment and nature of human resource accounting, leading to the rights of human capital accounting fall behind; Secondly,because of the lack of human resources accounting application, leading to H accounting firm have limitations existing compensation system design. On one hand, the income gap between extremes; on the other hand, income distribution is strongly subjective, and relying too much on money incentive, lacking of a clear promotion channels.On the above research results, this article puts forward the following suggestions:firstly, suggesting that H accounting firm to establish human resources accounting system ,to make it clear that human resources belong to enterprise assets, to set up the exclusive domain of human resource accounting, to establish special accounting accounts, and special measuring report; Secondly, suggesting that H accounting firm to create people-oriented corporate culture, to perfect the mechanism of choosing and employment, to increase investment in human resources, to establish a suitable incentive mechanism and reasonable allocation mechanism, to guarantee the income of human resource investment; In addition, suggesting that to make the knowledge power,sharing the surplus value. This article make a study to four typical existing employees compensation system in H accounting firm except for putting forward the suggestions,and raising suggestions of the four types of employee remuneration system optimization and advice in detail respectively on the basis of H accounting firm's overall compensation system.All in all, applying the human resource accounting to compensation system design can not only enriches the theoretical connotation, but also can make the human resources of enterprises effectively evaluating and analyzing, and it can also help to design a fair and reasonable compensation system, on the basis of the calculation and measurement of human resource cost and value. It has great significance. To stimulate the enterprise staff's enthusiasm and creativity, reflect the individual value of employees,so as to improve enterprise's overall value.