Research To Human Assets Financial Accounting Model Of Company

The 21st century will be a era of knowledge economy instead of one based on material resource舒尔茨,a economist of the US, consider the size economy and improvement of essence quality are the two aspects of promoting economic increasing. The promoting effect to economic increasing caused by the enhancement of knowledge essence quality that is resulted from increment of human capital is far more than that of size economy and material capital quality, that is to say, in the era of knowledge economy, the contribution rate of human capital is much more than that of material capital. Therefore, in order to overtake developed countries in the field of economy, research and pushing on human resource accounting should be promoted positively in China.Early in 1970s, the theory of human resource accounting has gotten a quiet great progress. However, until to now, human resource accounting has not been applied extensively in business. This situation makes us have to face a problem what baffle implementation of human resource accounting. In this thesis, it is considered that its main cause is that at present human resource accounting still stay at academic research, together with too many and complicated theoretical production and inconsistent comprehension to it, whereas a practical system of human resource accounting have not been built. Therefore, to make use of human resource accounting in practice, related theoretical problem should be cleaned up, and theoretical construction and modeling of human resource accounting should be investigated, so as to form systematic and practical research production.This thesis consists of seven chapters. The first chapter is the introduction of the thesis, which introduces and explains the background and significance and aim and content and framework and method and anticipated contribution of this research. The second chapter is developing course and literature summarization, which summarizes the developing course of domestic and overseas research on human resource accounting and related literature, and current computation mode of human resource accounting. The third chapter is differentiation and analyze of concepts of human resource accounting, which put the fundamental theories of human resource accounting in order through redefine these concepts, and suggest definitely that the object of human resource accounting should be human assets, but not human resource or human capital. The forth chapter is theoretical framework of human assets accounting, in which a notion is presented that human resource accounting should be renamed to be human assets accounting, moreover, its theoretical foundation is pointed out as:human assets plus material assets equals laborer’s rights and interests(human capital) plus debts plus owner’s rights and interests. The fifth chapter is building human assets accounting system corresponding to the characteristics of China’s enterprises, in which to join together with existing accounting system it is proposed that human assets accounting comprises human assets financial accounting and human assets management accounting, and it is considered that the root method to solve the problem that at present human assets accounting is difficult to apply is to build human assets financial accounting system as soon as possible. The sixth chapter is computing and reporting method of human assets financial accounting, in which account system of human assets financial accounting is built, and the computing method of human assets financial accounting is divided into two types, non-currency computing method and currency computing method, then proceed to the next step, the notions of cost and value under currency computing method are discussed thoroughly. As to the reporting method of human assets financial accounting, just as the system above, it responds human assets financial accounting and human assets management accounting. The seventh chapter is the obstacle and countermeasure of implementation of human assets accounting, in which the countermeasure is presented based on analyzing the resistance for applying human assets management in practice. The last chapter is the conclusion of the thesis. The emphasis of this thesis is building of the theoretical framework of human assets financial accounting, which is wished to have some direction effect for practice, and to be improved continuously in practice.The innovation of this thesis is as following:Firstly, it is considered that the object of human resource accounting should be human assets. So at the standpoint of enterprise, the accounting host, human resource accounting should be renamed to be human assets accounting. This proposal lay a foundation for the subsequent theoretical research. Secondly, human assets accounting is divided into two parts, human assets financial accounting and human assets management accounting, which is also a contribution of this thesis. Finally, a integrated system of human assets financial accounting of theoretical consistence is presented, which have directly guidance effect for the practice of human assets accounting. The shortage is this theoretical system has not been tested in practice. It need to be testified whether it enables the practicers to implement human assets financial accounting with facility or not.