Problems Research Of Promoting Human Resource Accounting Application In China

The 21st century is the era of knowledge economy, in the 21st century, high-tech is continuous developing. The wave of revolution and progress has pushed the company's survival and development from natural resources competition and capital competition into human resources competition. The traditional model of economic growth is being shocked seriously by the knowledge economy. Knowledge and talent as a powerful driving force to promote social progress and its role is growing. Therefore, in such a backdrop, accounting is also facing a shift from a thing of the doctrine of the profound changes in the humanistic. Human resource accounting as an emerging area of accounting and the new branch, increasing demands for applied practice. In this background, problems research of human resource accounting application in China becomes very important.Human resource accounting has been abroad as an important human resource management, in some of our corporate financial reporting, there are some disclosure of accounting information of human resources, but disclosure is significantly less than. At present, the study of human resource accounting is limited to a single, small study, no extensive study of the formation of organized. Of the content is limited to the concept of human resource areas of accounting and accounting for the need to explore human resources, very few problems related to specific applications. China's accounting theorists and practitioners of human resource accounting application of research is inadequate and has not yet formed an effective solution.This thesis is based on the application of our human resource accounting study conducted to investigate the application of our human resources problems in the process and to explore these issues and effective solutions, with a view to promoting the application of human resource accounting.This thesis is divided into five parts:The first part as an introduction, describes the research of background and significance, literature review in China and abroad, research flow and the concepts of human resource accouting. With the era of knowledge economy, human resource accounting both for the government, business and public, is increasingly prominent in importance. In this part, I first analyze the background and significance of this thesis, then review the relevant literature in China and abroad, finally introduce the whole idea of this thesis and research innovation.The second part presents the application of our human resource accounting status. In this part, by sampling analysis method, for the past three years,15 enterprises in the financial report, I research the application of human resource accounting status, and choose the two enterprises to introduce the details. Finally, I summarize China's overall human resource accounting applications.The third part presents the application of our human resource accounting problems. Based on the application of the second part, I summarize the problems of human resources application in China, then analyzes the causes of the problems.The fourth part based on the problems and the reasons mentioned in the third part, put forward to promote the application of our human resources accounting with specific recommendations.The fifth part is the summary of this thesis, I summarize the whole thesis, and prospect China's future development of human resource accounting.This thesis has many research methods such as samples analysis, cases analysis, comparative analysis, inductive analysis and so on. And also proposed many innovative ideas such as establishment of human resources in our assessment of institutional and carrying out human resource accounting pilot.However, due to time constraints, coupled with my limited experience of theory and practice, the thesis will inevitably have errors and omissions, welcome to correct them.