Human Resource Value And Management Accounting Research

The era of knowledge-driven economy, the economic importance of the human resource is raised constantly and become key factor of production of enterprises progressively. If enterprises want to structure key ability, keep the competition advantage, realize their value, they must rely on human resource, attach full important to human resource ability to create value. Human resource economic value represent the ability exactly, from this meaning, The development, arrangement, use and management of human resource value become more important, on this basis, This thesis carry on the preliminary discussion to content of human resource value and management accounting.Full thesis divides into four major part, through the analysis of background, the first part points out that the management of human resource value is more important, and puts forward the theory for human resource value and management accounting; The second part to the fourth part are thesis major content, beginning from basic theoretical question of human resource value and management accounting, explaining the basic theory frame of human resource value and management accounting and basic content systematically. Introduce as follows:Through analyzing human resource social economic background, business administration background and current situation of human resource management accounting, The first part points out the importance and limitation of human resource management accounting , and the importance of human resource value, on this basis, proposes and structures human resource value and management accounting system .The second part explains the theoretical foundation, definition, purpose, meaning, function, main content and method of human resource value and management accounting in detail. The third part researches human resource value and value measure mainly, analyzes present method of human resource value measure, and points out that valuation of human resource value should adopt present value of the future cash flow.The fourth part is a key part of value management of human resource, on the basis of the third part, including content as follow: discussing the value management for the human resource investing systematically, and listing procedure and method of predicting and decision; discussing the value encouraging and value control to the human resource , conceiving the method of analyzing and controlling tentatively; discussing the relevant problem of assigning, Human resource value should have the power to obtain the Surplus and should be divided into two steps: Surplus value should be assigned between human capital and financial capital at first, Then surplus value that human capital has assigned should be assigned again among the individuals, and put forward the corresponding method.