Application And Evaluation Of Human Resource Accounting In Enterprise Human Resource Management

Under the era of knowledge economy, knowledge and technology mainly rely on the enterprise competition, and as the carrier of human resources plays a vital role, It has a major impact on the long-term goal and the strategy to reach enterprise value. With the importance of human resources in the enterprise is paid more attention, although China is still not a thorough research and application in practice, but the importance of human resource accounting, will gradually become the key of enterprise accounting. Because the human resource accounting can not only fully reflects the enterprise human resources cost and value, but also has the expected and analysis, can provide data and information for managers, the managers of enterprises to carry out more comprehensive, forecast and decision in more detail, and thus more conducive to improve the economic benefits of enterprises.In the field of humanities in the present stage of human resource accounting research and development also has many shortcomings, especially the main body of enterprise accounting has not been processing, in the general platform, the concept system is not yet mature, its theoretical framework is also not mature, so its application in the enterprise management has not been actually rolled out.Chinese scholars for the study of the theory of the human resource accounting, mostly expands the necessity of its research rarely combined with human resource management. Therefore, author chooses this point of view to introduce the Chinese and the western human resource accounting, on the basis of research results, the knowledge of human resource accounting provides some feasible methods, human resources management is advantageous for the managers to control and make decision; At the same time in the evaluation part, the author first of all the human resource accounting’s entity, secondly from dealing with the development of knowledge economy, build enterprise cores competitive ability, and make up for the loopholes in the traditional accounting Angle to evaluate its in the enterprise; Next, from the perspective of the Angle of the internal and external managers and employees to try the usefulness of analysis and evaluation in enterprise; The fourth part starts with the current situation of human resource accounting research development from the concept of barriers and obstacles to confirm measurement and calculation analysis and evaluation why human resource accounting in the research stage so far and the author put forward tentative solutions; The fifth part on the basis of the above content, analysis and evaluation how to try to its application in the enterprise; Finally the development direction of human resource accounting in our country enterprise to do in future. Hope for the use of the industry and its promotion to provide valuable reference.