The Research On The Efficiency Improvement Of China's Human Resource Management From The Perspective Of Human Resource Accounting Plight

The hi-tech revolution and scientific development throughout the world cause the countries to turn the natural resource competition into the human resource one in terms of the economic development. So human resources gradually become the core of modern management. The constant improvement of the human resource management is not only the basic element to promote the enterprises' development but also the main factor to accelerate China's social and economic development. Nevertheless, China's present human resource management efficiency is not satisfactory, which to some extent influences even hinders the reform and development of the enterprises.As an important human resource management method, human resource accounting draws great attention abroad, however, it hasn't made great progress in China. In the recent 30 years, the related theories including confirmation calculation have been so debatable in the academia that they can't reach an agreement and they are hardly employed in the practice. As a result, we cannot make use of the advantages of the human resource accounting in the aspect of the optimization of resource allocation, the efficiency improvement of human resources and the enhancement of the enterprises' core competition.The paper reveals the plight of human resource accounting in China in the perspective of its plight by means of case studies to analyze its plight cause in terms of the lack of enough understanding, the faultiness in theory and the immaturity of operating environment. In the end, the paper points out that we should change our mind to adopt the human resource accounting scientifically. Simultaneously, China should support the implementation of human resource accounting by the establishment of its environment, system and staff. With the gradual perfection of China's economic and law system and theoretical research advancement, human resource accounting definitely enjoys the bright future to help improve the efficiency of China's human resource management.