Human Resource Accounting Information Disclosed

With the use of the new inventions, both the productivity of community and the capability of people have been improved. The new communication technic make the human resource become a more and more important part in the development of the economic, so how to deal with the accounting problem about the human resource has become a pressure faced by the accounting field.In the development of human resource, how to measure the human resource is always the focus in discussion. The disputation of this problem causes the slowness in the disclosure of the human resource. Now the publish disclosure of the information about human resource nearly doesn't exist. On such conditions, the writer wants to find a suitable way to measure the quantity of the human resource firstly, then to decide the description of the nature of the human resource and the form of the disclosure.In the first part, writer expounds the meaning and development of the human resource. In the second part, thinking from the both angles of provider and user of human resource's information, writer explains the importance to disclose the information of human resource. In the third part, writer discusses several factors which will influence the scope of the disclosure of human resource's information. In the forth part, during the analysis the theories about the measurement of human resource, writer will choose a method which will be feasible and suitable to our country. In the fifth part, writer sets forth the format to disclosure the human resource's information.Since the development of the accounting human resource, it is always a disputed embranchment in the accounting field. In fact all the discussion in the theory will take part in the practice, so we can carry out some feasible form. The feedback from the practice may promote the development of the accounting human resource.