The Research Of China's Human Resource Accounting In New Economic Era

Human resource is the most important economic resource of the enterprise. Human resource accounting, taking the human resource as its researching aim, is a new branch in the field of accounting study, and is getting more and more important. The coming of the new economic era develops the human resource accounting. How to spread its theory based on our reality and develop its confirmation, the calculation, the business accounting, the report and etc. are the questions waiting to solve.This paper takes the influnce to the human resource accounting from the new economic era as the entry point,and it researches the theory and practice about the human resource accounting in China deeply. Through research,the human resource accounting is people-centred,it belongs to"People of This Accounting". It's nature is the value management about the human resource costs, the human resource value and the human resource rights. There are two modalities for the specific accounting measurement about the human resource accounting.They are the monorail measurement mode and the two-track measurement mode(the integrated measurement mode).Through the comparison and analysis,the writer proposes to take the two-track measurement mode(the integrated measurement mode) in China now.After that, the human resource accounting elements are set integratedly.The six elements of the traditional financial accounting are reserved.At the same time,the new projects are increased, and the content of the traditional financial accounting elements and the basic equation of the traditional financial accounting are expanded.All of these ont only reach the purpose of unity with the traditional financial accounting theory,but also meet the human resource accounting needs. Through the study about the human resource accounting, the paper lists some typical economic issues of the human resource accounting and the ways to treat them.At last, an empirical study tells us how to operate the human resources accounting under the guiding of the human resources accounting's theory.