Application Of Human Resource Accounting In China's High-tech Enterprise

In the era of rapid development of information technology,scientific and technological innovation plays an important role in the social and economic development.Science and technology innovation is mainly supported by the knowledge technology,knowledge intelligence is invisible,as the owner of knowledge,it is also an important factor in the development of knowledge economy.In the knowledge economic society,in the final analysis,the core competitiveness of enterprises is the talent contend,many high-tech enterprises pay attention to the enterprise can maintain rapid growth and stable returns for talent innovation ability of science and technology.The traditional accounting report of no talent,can not provide all the information related to human resources for the users of financial information,can not reflect the real situation of enterprises,human resources accounting can help enterprise managers to provide the information of human resources,therefore,it is necessary to high-tech enterprises in the implementation of human resource accounting,maintain long-term the development of the enterprise.In the theoretical part of this paper,in the premise of human resource accounting,human resource accounting,elaborates on the two kinds of measurement model,and the choice of human resource cost measurement model on the basis of the comparison,the main accounting and analysis of the cost of human resources,and puts forward the idea of "parallel accounting".In high technology enterprises A company as an example,in-depth analysis of the measurement model of A company human resources cost accounting,parallel accounting and analysis of relevant human resource cost,the analysis conclusion has important reference to the human resource cost management decision of A company,finally the conclusion and deficiencies.In view of our country of human resource accounting in theory is relatively mature,and the application case analysis basically no,therefore case study as the main innovation point,and provide a reference for other high-tech enterprises in the implementation of human resource accounting.