Research On Accounting And Information Disclosure Of HRA In Listed Company

With the economic development and the advance of scientific and technology in the world, human resources are playing an increasingly important role in the development of community, and human society is stepping into a knowledge economy era from the traditional industrial economy era. In the knowledge economy era, facing with the fierce market competition, every company regard the human resources as its most valuable resource. Meanwhile, more and more investors and stakeholders outside the enterprise pay more attention to the information related to human resources when they make an investment decision. As the product of knowledge economy era, HRA has been paid greatly attention. The scholars and professionals in accounting research of China have made some achievement which has formed the theoretical system since the1980s, China carried out the study of HRA. Under the situation of times calling for human resource accounting and human resource accounting having made certain achievement, human resource accounting has been unable to implement in China. In this paper, the issue about the accounting and information disclosure of HRA of listed companies has been studied. The main contents of the paper include:review the research of domestic and international human resource accounting; consulting ordinances related to accounting and information disclosure of human resource accounting which enact by the department responsible for the enacting of finance and accounting laws and regulations such as Bureau of Finance and China Securities Regulatory Commission; analyzing status quo of accounting and information disclosure of HRA through comparing the contents of sample’annual reports of listed company with the regulation, analyzing the barriers of implementing the accounting and information disclosure of HRA in listed companies of China; designing the scheme of implementing human resource accounting and information in listed company, constructing costs-equity model of HRA, illuminating accounting methods, account settings, account processing and the mode of disclosure of currency information and non-currency. Finally, from the aspects of policy, pilot implementation, environment construction, put forward the proposals of implement of HRA in China.Begin with the existing theory of HRA, based on the feasibility and reasonableness, the author propose a complete set of accounting and information disclosure of HRA on listed companies after evaluating the cost model, value model and equity model of HRA that are generally accepted, this scheme is significant in some point for implementing HRA in listed companies of China.