Research On Human Resource Accounting Based On The Particularity Of Airline Pilots In China

The human resource accounting is seldom discussed in China’s aviation industry field, there can be no application to speak of. But now the airline managers should consider about the necessity of research on human resource accounting because of the pilot resignation and the problem about how much the pilot worth. Otherwise we can’t find any information about these people in airline’s accounting or assets report even a pilot worth millions and have an important effect on airline’s safty benefits. Obviously this is not helpful for the managers making right decisions.Pilot is a special group in a special industry, if we study on it’s particularity for human resource accounting, it would be a help to settle the key problems in the research, so the research can going on smoothly. Pilot as a research object is more suit to the research of human resource accounting than normal worker. According to this advantage, the author choose a adapted accounting processes for the human resource accounting research of the pilot of our country, without influence the current accounting system of our country. Then, the author analyzes the value composition and value fluctuation, make a Asset value calculation formula of the actual pilot. Finally, the author based on related accounting theory, make a serviceability high quality accounting and disclosures of Chinese flight personnel.The study of dissertation will substantiate the research of application of human resource accounting in a certain extent, but also has many problems. It’s also need gradual improvement and further research. The human resource accounting will be improved and extended to the whole industry and society with our hard working.