The Research On The Problem Of Human Resource Accounting

With the rapidly expanding of intellectual economy times, the importance of human-resource receives more and more attention. The competition between corporations and development of national economic mostly depends on human-resource. It can be said that the human resources will be the most valuable resources and the competition between enterprises are the competition of human resources in the era of intellectual economy. The enterprises that make good use of the human resources that they fully have can stand firmly in the intense market competition, so the enterprises need a lot of human resources information to make the effective decision. But traditional accounting neglected the confirmation, the calculation and the report of the human resources, did not have data and materials that reflected the getting and use of human resources. So it is necessary and realistic to establish human-resource and carry on affirming,calculating and reflecting of human-resource.Since human resource accounting came out,, it has developed for several decades. Although it has made great achievements in theory, it is still less in accounting practice We has also carried on the massive theory research on human resources accounting since the 1980s when we bring in human resources accounting, at the same time, we also obtains massive achievements during this process. But the respective of recognition, measurement and disclosure of human resource accounting have not reached the consensus. The essay is based on those questions. Through searching substantial documents, referencing and analyzing the research Outcomes of home and abroad, the Paper expands the series theory of human resource accounting. At once, the paper discusses the theory of human resource accounting recognizing in the basis of the general theory of accounting recognizing. Then, the author focuses on analyzing the three human resource accounting measurement models:human resource cost accounting,human resource value accounting and human resource ownership accounting. And pointing out the advantage and disadvantage of those human resource accounting models, the author analyzes the difficult of choosing human resource accounting models, and gives some suggestions. In the basis on the theory of the information open of human resource accounting, the paper discusses situation and existing problem of the information open of human resource accounting in our country, then gives some proposals for how carry on the information open of human resource accounting.