The Research On Accounting Human Resource Accounting Measurement Which Based On Salary Drive

Along with the arrival of knowledge economy times,the status of human capital rises gradually,the knowledge becomes the core of production elements,the situation which the traditional physical resource capital monopolizing production elements changes. The rising of human capital status mostly reflects in that it has more and more influences in the value of the enterprise,especially entrepreneur human capital,its innovation and investment decision power has huge influence to enterprise's value,which is directly affect the enterprise's survival and development. Considering the greatly influence in view of the human capital to the enterprise value at the present situation,the users of the enterprise's information inevitably request the information provider(enterprise) should provides the information about the enterprise human capital,this has already turned up in the newly published accounting standards in our country. The information users will inevitably become one of basic powers to push human resource accounting ahead,this also has proved fact:There usually have close relationship among Accounting theory, Accounting practice and Accounting environment and affects each other mutually.But the research on human resource accounting progresses slowly both international and domestic at present. The people lack the profound understanding of the human resources characteristic, then it is unable to solve of human resources accounting measurement this difficult problem. Human resources accounting should not only account for the elementary theory foundation,but also should consider the human capital theory profoundly. Therefore,we needs to consider human resource accounting not merely from the basic accounting measurement theory,but also integrate related characteristic of the human capital itself to carry on the research. We first elaborated the human capital rationale and correlation human resources accounting theory, then, analysis human resources accounting measurement from the salary drive point of view. Finally, attempts using the theory which obtained from analysis, combining with practice, propose some concrete human resources accounting measurement method. The innovation of this article mainly lies in discussing measurement of human resources accounting from the salary drive angle of view, and put both of them in the identical framework to carry on the research, there more put forward completing the human resources accounting measurement on the salary basis .