The Research Of Basic Problem Of Human Rights Accounting

With the develop of the soecity, the content of the traditional accounting has not met the need of the internal management and the external management of the modern enterprise. Specially,because of the extensive using of the management ideal, namely "Human is the first factor" , it is the urgent problem to create a new method of accounting used in management and evaluating of human resource and material resource. This is why human right accounting is emerged as the times require.This paper have elaborated the rights and interests accounting from rights and interests, having narrated the advantage and disadvantage of all kinds of existing rights and interests accounting of , and have analyzed some existing problems. According to present condition, the central part of the thesis, namely "human rights accounting" , shall be put forward. Here, will not discuss human rights in the aspect of politics, and use the concept of human rights in economic, and want to solve the realistic problem.Though limiting person economic rights, human rights accounting makes human rights object using special accounting methods, and manages economic rights and corresponding assets .Human rights accounting is improvement for accounting theory and accounting behavior, the central part is to put economic rights of person in the crucial position., respecting the rights of everyone, and emphasize the benefit of human resource. Human rights accounting is to measure, report and manage material resource and human resource.Human rights accounting also has lots of problems as a new method. It can be predicted that human rights accounting shall be important accounting, and play a key role in social development.