Accounting Application Of Labor Rights Research

Human Resource Accounting has a history of more than 40 years since it came into being in the United States as early as 1960s. There are many human resource accounting modes, such as Human Resource Costs Accounting, Human Resource Value Accounting, Worker's Rights and Interests Accounting, Producer Surplus based Human Resource Accounting and so on. Out of that, Worker's Rights and Interests Accounting, which was brought forward by Professor Yan Dawu and Professor Xu Guojun, has existed for almost ten years.Worker's Rights and Interests Accounting is an advanced mode, which claims on the basis of Human Capital Theory, that it is workers as which human join corporation's business, human's contribution to corporations is larger than any other matter resources, and owners of human resource should have the rights to distribute corporation's surplus value as owners of matter resource. Followed by that, Worker's Rights and Interests Accounting revises accounting equation, give accounting elements new meanings and syncretize human resource accounting with traditional accounting.In order to put Worker's Rights and Interests Accounting into practice, many accounting scholars have undertaken large amount of work, but no significant progress has been made. The reasons behind this, the author believes, come from two aspects. First, the theory of Worker's Rights and Interests Accounting is ahead of the practice, so the conditions Worker's Rights and Interests Accounting requires don't exist now. Second, Worker's Rights and Interests Accounting has existed less than ten years since it came into being and its theory isn't perfect yet. That is, many contents stops in theory lay, has no chance to be checked by practice, and some problems have not been discovered, so we can't go to the truth further. The author believes that the conditions can't be improved much in the short run, and what we...