The Study On Application Of Human Resource Accounting In Telecom Operators

In Knowledge-Economy age, an enterprise's competition ability and future is decided by its human resource. Human resource becomes the core resource and the symbol of wealth in the enterprise. More and more people start to pay attention to human resource factor. So it becomes an inevitable request that we confirm and report our human resource in accountancy way to satisfy people who use the information of human resource. Therefore, how to set up an accounting model to respond to the Knowledge-Economy is of great significance.The thesis is written for Telecom Operators. First of all, the thesis illustrates the economic environment which human resource accounting rooted from and the recent development of human resource accounting. Then the thesis puts the meaning in such basic conception as human capital, human resources and financial capital, etc. Finally, under the guidance of the theory of labor value of Marx and of economics, the author design the human resource accounting mode fit to Telecom Operators on the basis of existent human resource cost accounting and human resource value accounting. Meanwhile, the author makes deep study on accounting installation, disposal and information open of human resource accounting, and design a series of objective index system to measure and analysis the information of human resource. The author hopes that, by studying the above aspects, the thesis can give some contribution to Telecom Operators challenging knowledge economy better. In the method of analysis, the author adopts the way that canonical analysis is used mainly and quantity analysis corresponds with quality analysis.The creation points of the thesis mainly includes: (1)According to the composing human resource value, with C-D production function, the author design a new measurement mode of human resource value fit to Telecom Operators. (2)On the basis of summarizing existent information open mode, the author design a series of new information open mode considering the product character of Telecom Operators.