Knowledge-intensive Enterprise Human Resource Accounting Study

With the rapid development of the world economy, the economic structure has hanged greatly. With increasing proportion of hi-tech enterprises, the influence of them has become more and more prominent. The competition among enterprises is relying much more on knowledge and technology. As the carrier of knowledge and technology, talented personnel are playing an active role in the development of firms, and as a result, human resource has become "the first resource" of businesses over the knowledge economy times. Because of the seriously competitive situation, enterprises emphasize in owning talented personnel and training them, and they also strengthen the management of human resource because enterprises need a large amount of information on human resource to make their effective decisions. In traditional accounting, the data related to human resource cost scattered many accounts, meanwhile, traditional accounting has not calculate the value of human resource, the authority of human resource, etc. so it cannot meet the needs of parties concerned on human resource information. .How build up a set of adapt with the knowledge-based economy society mutually of have a person to turn the accountancy of the finance managing idea to check mode originally therefore seem to be realistic and meaningful.This text looked back human resource an accountancy to produce first in drawing lessons from the foundation that the Chinese and Foreign scholar studies a result of the history background and the development process, elaborated human resource an accountancy to produce of the theories foundation-manpower capital theories, and exist in the our country manpower capital backlog of problem, put forward the our country establishment human resource accountancy's necessity and the possibility. Passed to carry on study and evaluation to current various human resource accountancy's mode, and to our country human resource the accountancy's research present condition and applied foreground carried on analysis. Operate in the actual situation up, writer according to a few key concepts of the establishment, design a set of category system, the accounting processing method, and cany on an improvement to a little bit existing finance report, and combine the contents say, put forward own views towards building up an our country knowledge intensively type the business enterprise human resource accountancy's mode.In fact, currently human resource the accountancy still is treat in a further research study, paying the application and fulfillment of the academics to this penny also at continuously thorough, along with modern economy theories of not abundant, the capital market and stock market continuously norm and law system of continuously sound, human resource accountancy to perfect our country accountancy's system will have very big function.