A Study On Human Resource Accounting Measurement Index And Appliance For Enterprise

With the advent of knowledge economy, Human Resource has played an important role in the enterprise management. In China, there is a phenomenon of Human Resource becoming a shareholder of enterprise. Therefore, research on theory and application of Human Resource accounting measurement has become a difficult problem we should confront.From the beginning of theoretic foundation of Human Resource accounting measurement, the thesis reviews the evolution course of Human Resource accounting, as well as expatiates on the definition of Human Resource accounting measurement. On the base of established theory and practice, the thesis firstly integrates the existing theory "Human Resource cost" and "Human Resource value" and consults the request of enterprise external information report and method of material resource measurement index. Then, the thesis sets up a concise Human Resource accounting measurement index system for the sake of reflecting information on Human Resource diathesis,cost,value,contribution and investment effect etc.The index system includes the following contents: one qualitative non-monetary index: Human Resource diathesis; three elementary monetary indexes: Human Resource cost,Human Resource contribution,. Human Resource value; three analyzing ratio indexes: net yield ratio of Human Resource investment,value-cost ratio of Human Resource,value-contribution ratio of Human Resource. The thesis particularly expatiates on the meanings,contents and calculating methods of all kinds of index. In the end, the thesis introduces the financing data of a private enterprise in Wenzhou to measure the Human Resource cost,contribution and value separately and make use of the analyzing ratio index the thesis put forward, in which way make the Human Resource accounting index system more maneuverable.The main contributions of the thesis lies in: consulting the request of enterprise external information report and method of material resource measurement index, the thesis designs a suit of accounting measurement evaluation index system for the sake of reflecting information on Human Resource diathesis,cost,value,contribution and investment effect etc. Moreover, the thesis validates the above-mentioned theory with enterprise practice in order to make the theory and practice organically integrated. Due to my superficial learning, the thesis has defects inevitably. If having mistake, please criticize and point out. I wish to continue to make thorough study on the question in the course of learning and work for the future.