The Study On Human Resource Accounting At The Core Of Labor Rights And Interests

With the development of the economy in the whole world, as well theinformation industry, human resource is becoming the first resource in a corporation.The competition among corporations substantially is human resource.. Personnel haveincreasingly become the key to the business success. How to account and manage thequantity and qualify of human resources accurately and timely is the main subject forall accountants. Thus, it is necessary to establish human resource accounting to adaptto the intellectual economy.In this condition, traditional accounting regards human resource as expense,regardless of its capital characteristic. So, it's necessary to bring about humanresource accounting, which measuring and checking human resource. As an importantmeans to get information of human resource and to manage it, human resourceaccounting will become more and more popular in t he predictable future.On the basis of expounding theoretical knowledge of human resource accounting,the paper deduces and analyzes the human resource cost accounting models and thehuman resource value accounting, and so it presents an improved model Labor Rightsand Interests Accounting—employees' equity-oriented human resource accounting. Itsucceeded human resource cost accounting and improved human resource valueaccounting. And it pinpointed human resource rights and interests and establishedlabors' station. Labor Rights and Interests Accounting includes the following threeparts: analyzing from the accounting equation;basic theory;the procession of LaborRights and Interests Accounting;accounting reports. In the last part, the paper statesthe specific application in the practice through an example, analyzes the applicationsstatus and questions of labor rights and interests accounting, and in the end givessome countermeasures to advance labor rights and interests accounting's applicationin our country.Looking at the development trend of the world, whether market economymanagement turns to planned or planned economy improvement fetches in marketsystem, they all intensified human position in society economy development fromdifferent sides. So it's historical obligation to pay great attention to human. Humanresource accounting is the just research means to try to take charge of this obligation.