A Preliminary Study On Theory Of Human Resources Accounting In Enterprises And Governments

With the fast development of science & technology, human society is entering an era of knowledge economy. Therefore, human resource accounting is to play an essential role in enterprise management. However, human resource accounting still hasn' t developed into an independent subject and it hasn' t put theory and certain technique into practicability. As a consequence, carrying out a study for human resource accounting through demonstrations is, to some extent, realistic.This paper, based on a summary of human resource accounting theory and relevant economic theory, incorporates the real condition of Jianshu CJ company, carries out a study with demonstrations and designs a human resource accounting system according to the company' s demand. This system is an integrated one that includes a calculation system, verification & measuring methods, calculation procedure as well as financial report-making methods. For the calculation system, the paper suggests a method of making separate account while combining various financial forms together; This article centers upon the problems on accounting the human resource. The first section stresses its developing background and significance of application in entrepreneurs & governments. The second emphasizes its developing course & present situation first, then evaluates all the calculation model comprehensively. The third section puts emphasis on its real application in corporation and takes CJ company as an example. The fourth states emphatically the structure building of HRA using in governments. The fifth gives a wonderful prospect of its exertion. And in the end of the paper is a summary which also shows three innovative points of the author' s work.This method has been into practical use in Jianshu CJ company for over three years , winning for the company a big success and good effect almost equal to anticipated , which also shows that is feasible. It...