The Application Dilemma、Causes And Countermeasures Of Human Resource Equity Accounting

With the deep development of knowledge economics, human resources have become the key factor of success in business competition. Under such environment background, enterprises have to admit that human resources are an important asset of the enterprise. Because the traditional accounting has not reflected this important asset, the accounting theory put forward human resource accounting which bring the human resources into enterprise accounting information system and expect to provide enterprises with quantitative information about the cost and value of human resources.Human resource equity accounting, which connects the enterprise theory and the property theory with the theory of human resource accounting, is the innovative achievement about human resource accounting of Chinese scholars. On the basis of this, the laborer rights and interests are reflected in accounting system as a new accounting element. Human resource equity accounting can not only provide information about the information about the human resources’ quantity and quality, and also can completely reflect the rights and interests of the laborer. Since the1990s, the theory research of human resource equity accounting has achieved fruitful results. Through analyzing the application of human resource equity accounting in our country, we found that although the thought of the laborers’rights and interests has been reflected in some enterprises, but no enterprise apply human resource equity accounting completely. Human resource equity accounting is in a dilemma that the theory achievements are rich but the actual application is poor. This is a question worthy of deep thinking and exploration.In this paper, we synthetically use the theory of economics, accounting and management and so on. Starting from the dilemma of human resource equity accounting, we analyze the cause of the dilemma from the angle of the internal and external cause. We come to the following conclusion:firstly, the shortcomings of the theory of human resource equity accounting hinder the application of human resource equity accounting; secondly, the lack of condition makes some bad influence on the application of human resource equity accounting, including the macro environment and the micro environment.Although the application of human resource equity accounting is facing obstacles on the aspect of theory and environment, we think that these obstacles can’t deny the theory and realistic meaning of human resource equity accounting. With the rising status of human resources, enterprise will pay more attention to the development, maintenance and use of human resources. As a value management tool for the human resources management, human resource equity accounting can effectively assist the incentive management of human resources. In face of the dilemma of human resource equity accounting, we should strengthen the theoretical research to enhance the operability of human resource equity accounting, and should accelerate the construction of environment to provide the strong guarantee for the application of human resource equity accounting, should promote local application to accumulate the practice of the application of human resource equity accounting.