Research On Human Resource Accounting For Corporate Pilots

In a learning society,whether one company has high quality human resources is the key to competition among enterprises.As the first productive force,talents carry the most advanced knowledge and technology,and drive the development of enterprises.In civil aviation industry,there is a popular saying: "the value of a good pilot is equal to the weight and weight of a good pilot." Pilot is one of the core resources of civil aviation enterprises,and is the core link of airline safety and operation.However,under the traditional financial accounting system,the material capital is fully reflected.The pilot human resource,as one of the core resources of the enterprise,has not been fully reflected in the enterprise financial system.Pilot human resources are important intangible assets of enterprises.The pilot human resource is the sum of the factors such as knowledge,experience,skills and so on.Based on the fact that the airline is the main investment subject of the pilot's human capital,we should fully affirm the position of the main body of the right to use the human capital of the enterprise under the condition of the separation of ownership and the right to use.When the human resources of pilots are transferred to the enterprise through the transaction(usually the transfer of the right to use),the human resource of the pilot is formed by the human capital of the pilot.The human capital property rights of pilots belong to the pilots and the airlines.From a practical point of view,the "people's debt in 2006" has shown that the right to use the human resources of pilots based on the labor contract relationship is a valuable resource.Through a survey of enterprises,it is found that the enterprise generally regards pilots as the most important and most important assets of the enterprise in practice,and it is as important as the fixed assets such as aircraft.The pilot's right to use human resources based on labor contract is valuable,and the market price is also open and available.Therefore,the pilot human resource is an important resource that formed after long-term and high investment,which can be controlled by the enterprises and may bring the future economic benefits.It is fully the enterprise assets.Through the analysis of the design and application of the human resource accounting frame system of E enterprise pilots,we think that it is feasible to apply the human resource accounting of pilots under the current accounting system.Enterprises should manage the related expenses of obtaining the right to use human resources as intangible assets.The measurement methods should be based on historical cost,mixed resetting cost,fair value and non-monetization.The accounting measurement is full of estimates,so does the pilot assets.Pilot manpower technology standing book should be set up for accurate and dynamic management of enterprise pilots' human resources.It is practical to apply the pilot human resource accounting in the enterprise.It is a more objective and realistic reflection of the actual production and operation of the enterprise.It is in line with the concept of human oriented development and the trend of the era of knowledge economy.