The Research Of Rights And Interests Of Human Resource Accounting System Design

Under the knowledge economy rapid development environment, an enterprise's sustainable development ability and the ability of making profit as well as the advantageous cash flowing condition, Its determining factor will not be the financial capital rich, it will be decided by an enterprise that has the high quality human resources troop, the good management as well as the team spirit.The human capital owner grasps the knowledge, the technology, represent the advanced production and the managed capacity, is becoming the key conditions that decides enterprise fit and unfit quality. Because the knowledge develops the pivotal action is very important to the enterprise, the knowledge had the capital attribute.The knowledge capital has the important status and the function in the capital structure, but the knowledge's vector is the human capital.The human capital has also become the important essential factor to the enterprise's composes, it become the enterprise indispensable essential factor equally together with the physical resource capital.so it request the same share of enterprise's property right with the physical resource capital. Accountant is a reflection subject.so it should be able to adjust promptly to adapts new economy relations and the property right condition and reflected the real human capital the information and the enterprise property right condition .Only in this way will it be able to better satisfies the requirements of the business stakeholders.The first chapter describes the background of the text and the topics of research ideas. Then, using historical analysis of the domestic and foreign literature are reviewed Second chapter introduction human resources accountant's concept, theoretical foundation, as well as system requires.Chapter III begins with the rights and interests of human resource accounting model's positioning, and then designed the reflection rights and interests of human resource accounting system.Chapter IV analyzes the present situation of the human resource management of a bank and adopts the case research method for the analyze of the rights and interests of human resource accounting system.Fifth chapter has carried on the analysis regarding the rights and interests of human resources accountant's function, finally proposed rights and interests of human resources accountant system's implements in our country.