A Study On The Use Of Human Resources' Equity Accounting In The Oil Refining Company

The twenty-one century is an age in which the economy is globing, and science and technology is developing rapidly. In the age, capital is no longer the key to enterprise's development, but human intelligence. Enterprise's development and competition depend on human capital. The concept of human capital aroused relevant courses to research it and Human Recourse Accounting therefore emerged. Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis. First, the Human Recourses' Equity Accounting system is designed theoretically. The system includes accounting equation, accounting measure, allotment system, accounting procedures and financial statements. By the design for the Human Recourses' Equity Accounting system, human asset and human capital are recognized, and they are quantified in some ways. Recognition of human capital makes employees share enterprise returns, and makes human recourses' equity quantified, and makes human recourses' equity information offered. After that, according to enterprise circumstances Human Recourses' Equity Accounting is designed for the oil refining company, and the theory is applied to actual situations. When Human Recourses' Equity Accounting is carried out, employees can share enterprise's returns with capital's owners. The returns that employees can be assigned to are relevant with themselves, which can increase employees' enthusiasm and responsibility. All of these are beneficial to enterprise's long-term production and development. What is more, because employees share the returns, their salaries are attractive. Attractive salary helps enterprise draw on elitists. Finally, by analyzing the execution of Human Recourses' Equity Accounting in our country, the thesis points out that Human Recourses' Equity Accounting should be carried out step by step, and the task is heavy and the way is far.