Present situation and development prospect of human resource accounting

abstract

With the rapid development of economy and science and technology, society has gradually entered the era of knowledge economy, and human factors have become more and more important, and human resources have become the core economic factor. Human resource accounting is becoming more and more important for identifying, measuring, recording and reporting human resources. However, the theoretical system and practical mode of human resource accounting in China are not mature, and there is still a lack of accurate human resource measurement methods and reasonable operation methods. Many enterprises even ignore human resource accounting in practice, which affects the application of human resource accounting. This paper introduces the development status of human resource accounting, analyzes several important problems that restrict the development of human resource accounting in China, gives solutions to these problems, and points out the future development trend of human resource accounting in combination with reality, so as to further improve the theory of human resource accounting and promote the wider popularization and application of human resource accounting in China.

Keywords: human resource accounting, accounting theory, value measurement

catalogue

1 Quote ........................................................... 1

2 Analysis of the Development Status of Human Resource Accounting ................................... 1

2. 1 Development Status of Foreign Human Resource Accounting .................................. 1

2.2 Application of Human Resource Accounting in China .................................. 2

2.3 Some Problems in the Development of Human Resource Accounting ............................ 2

2.3. 1 Lack of perfect human resource accounting theory system and mature practice mode ........... 2.

2.3.2 Lack of accurate human resource value measurement means and reasonable operation methods. ..................

2.3.3 Lack of foresight, limited to the confirmation of the value of existing human resources ............... 3.

2.3.4 The overall quality of human resource accounting is low, and enterprise leaders pay insufficient attention to it. ............................

3 Countermeasures to solve the problems that hinder the development of human resources accounting ............................. IV

3. 1 Establish and improve human resource accounting theory and accounting system ........................ IV

3.2 Improve the accounting system ............................................ 5

3.3 Vigorously promote and cultivate corporate human resources accounting awareness .......................... 5

3.4 Strengthen education and training to cultivate a high-quality human resource accounting team .......... 6

3.5 Choose a pilot to accelerate the application of human resource accounting ........................ 6

4 the development prospect of human resource accounting ....................................... VII

4. 1 has important theoretical research value and becomes a complete theoretical discipline. .............. 7.

4.2 The importance of human resource accounting is gradually increasing. ................................ seven

4.3 Human resource accounting better integrated into traditional accounting .......................... VII.

Conclusion .............................................................. 8

Refer to ........................................................... 9

Thank you ............................................................. 10.

1 quotation

The existence of accounting is to bring scarce resources into its own accounting scope (this assertion is somewhat arbitrary! In other words, with the development of economy and technology, people are more and more aware of the importance of human resources, which has become the main factor to create value. The scarcity of human resources calls for the emergence of human resource accounting. The so-called human resource accounting is the accounting that studies the measurement and report of the cost and value of human resources within a certain social organization (footnotes should be added to the adoption of important concepts, and at least one item should be indicated on each page). Especially using other people's statistical data, opinions, arguments, etc. ), mainly to provide monetary information about the acquisition and development costs of human resources, the allocation and evaluation of human resources, and actively participate in the management of enterprise talents, manage people from an economic perspective, mobilize people's enthusiasm, and make the management of human resources in enterprises more standardized, scientific and efficient. However, the theoretical system of human resource accounting in China has not yet been formed, and there is still a lack of effective measurement methods, reasonable operation methods and mature practice models. People, especially leaders, only stay at the level of general accounting, which seriously restricts the development and application of human resource accounting. This paper starts with the analysis of the development status of human resource accounting, finds out the existing problems and studies practical solutions, hoping to have great practical significance for the development and application of human resource accounting in China.

2 Analysis of the current situation of human resource accounting development

2. 1 Development Status of Foreign Human Resource Accounting

As early as 1960, Schultz put forward human capital theory and other related theories, which aroused many scholars' interest in human resources research. 1967, in Bali, Ohio, the company introduced human resource accounting into enterprise management for the first time. The model adopted by enterprises mainly focuses on the cost of training an employee, which can be called the asset model of human resource accounting. The disadvantage of this model is that it does not measure the return of human resources investment. Correspondingly, it measures the value of managers' activities, which can be called the expense model of human resource accounting, and pays attention to the economic consequences of managers' absence, resignation and work performance. The emergence of human resource theory and enterprise practice has attracted the attention of many scholars and enterprises, and more and more people have begun to study human resource accounting theory and explore suitable application methods.

In terms of theoretical research, the Human Resources Commissioner of the American Accounting Association and the researchers of the University of Michigan conducted the earliest theoretical research on human resources accounting, published research reports on human resources accounting, and conducted relevant pilot studies. 1974, Fromm Hertz published the book Human Resource Accounting, and the theoretical model of human resource accounting gradually attracted the attention of many enterprises. However, from the research point of view, the model of human resource accounting theory itself is complex, and it is difficult to fully realize the required data collection. To this end, the US Navy has specially funded a project to study the management of naval human resources. Since 1980s (more than 30 years have passed), what has been the application of human resource accounting in this period? ), many enterprises have begun to attach importance to the application of human resource accounting, such as Bank of America, American naval research institutions, American financial institutions, American aerospace companies and so on. The academic research and practice of human resource accounting has entered an unprecedented climax.

2.2 China's human resources accounting application status

With the rise and rapid development of foreign human resource accounting theory and practice, human resource accounting began to enter the field of vision of China scholars in 1980s. Pan Xulun, a famous accountant in China, published an article in Wen Wei Po, which took the lead in putting forward the problem of attaching importance to human resources research in China, aroused widespread concern in domestic accounting circles, and began to study and discuss some theoretical and methodological issues of human resources accounting. But up to now, the development of human resource accounting in China has been more than 30 years, and the overall development pace of theory and practice is relatively slow. There are many problems to be solved urgently in the research and application of human resource accounting. The research of human resource accounting theory is exploratory and advanced, and has not yet reached a conclusion internationally, so there are still many unresolved issues and even fierce debates in many fields. For example, some scholars believe that China should design a practical human resource accounting system as soon as possible to measure and report the economic value of human resources in specific financial accounting statements. However, some scholars believe that according to China's current economic development, human resource accounting should not be immediately included in the current financial accounting recognition, measurement, recording and reporting system, but should be mainly applied to management accounting. At the same time, there are also some problems in the specific human resource accounting theory, such as the measurement method of human resources and the distribution of rights and interests, which greatly affect the enthusiasm of decision makers in applying human resource accounting and the operability and practical benefits of applying human resource accounting. Generally speaking, at present, no enterprise in China has fully implemented human resource accounting, but many enterprises have already practiced some aspects of human resource accounting. What are the aspects? )

2.3 Some problems in the development of human resource accounting (reference arguments must pay attention to timeliness, which is a summary of the problems in the past five years, not the problems in the past 30 years).

2.3. 1 Lack of perfect human resource accounting theory system and mature practice mode.

China is in the stage of introducing and introducing human resource accounting. The theoretical research on this issue has just started, and a perfect theoretical system of human resource accounting has not yet been formed. There are different opinions on the relationship between human capital and net income of enterprises, and financial personnel cannot include human resource information in external statements, which will inevitably affect the implementation of human resource accounting in China. On the other hand, with the development of economy and society, the existing accounting model has become a relatively complete scientific system. If human resource accounting is added to the accounting elements, it will definitely affect the operation of the government and enterprises themselves. Many factors such as administration and technology need to be considered, and a mature and operable model is needed. Although many enterprises in China have practiced some aspects of human resource accounting, human resource value accounting is still consciously or unconsciously applied by enterprises. For example, the intangible assets value of Yuan Longping, the "father of hybrid rice", has been appraised by an intellectual property appraisal institution as high as 654.38+000 billion yuan, which is the value measurement application of human resources. However, human resource accounting is still a mature practice mode, which does not reflect accounting information like traditional accounting, and many enterprises have not fully implemented human resource accounting.

2.3.2 Lack of accurate human resource value measurement means and reasonable operation methods.

There are some difficulties in the measurement of human resources, such as the incomparable cost of human resources acquisition and the uncertainty of future value. At present, there is still a lack of accurate measurement methods and reasonable operation methods of human resources value. The measurement methods of human resources can be roughly divided into cost method, value method and cost-value comprehensive measurement method. The measurement of human resource cost mainly includes three methods: historical cost method, replacement cost method and opportunity cost method. The advantage of cost method is strong reliability. The measurement basis of value method is the value that human resources can create in the future in the remaining working years. It takes into account the output value of human resources and can reflect the profitability of employees to a great extent. The measurement modes of human resource value can be roughly divided into two categories: group value measurement mode and individual value measurement mode. The advantage of value method is strong correlation. The comprehensive measurement method of cost and value integrates the cost and value of human resources to form a measurement model that contains both cost and value, and tries to fully reflect the value of human resources. But generally speaking, there is no perfect method and reasonable operation method to measure the value of human resources, and the value of human resources cannot be completely measured.

2.3.3 Lack of foresight, limited to the value confirmation of existing human resources.

In the enterprises that implement human resource accounting, many enterprises only confirm the value of their existing human resources, and simply divide human resource investment, which is limited to one-time value confirmation of existing human resources. As for how to use human resource accounting to predict and make decisions on the future human resources of enterprises, there is no further attempt. Human resource accounting should be forward-looking, taking into account the expected development results of human resources, increasing human resource investment will improve the future profitability of enterprises, while consuming human resources will reduce the future profitability of enterprises, so as to correctly distinguish the investment and consumption of human resources, so that enterprises can focus on human resources.

A more reasonable matching relationship is established between the cost and income of resources, so it can provide information about the financial situation and operating results and the expected future development that really conforms to the real situation of the enterprise.

2.3.4 The overall quality of human resource accounting is low, and enterprise leaders pay insufficient attention to it.

At present, the overall quality of human resource accountants in China is generally low, which is manifested in the low level of knowledge and unreasonable knowledge structure. Most human resource accountants can't accept the advanced accounting knowledge in the world in time, and there are many problems in the application of new accounting knowledge, which is one of the main reasons for the insufficient application of human resource accounting. On the other hand, many enterprise managers often think that as long as the production and management, quality and market are well grasped, the efficiency of enterprises can be improved, while human resource accounting is not worth understanding and paying attention to, so managers can't make scientific decisions by using the information provided by human resource accounting.

3 Countermeasures to solve the problems that hinder the development of human resource accounting

3. 1 Establish a sound human resource accounting theory and accounting system (pay more attention to the timeliness of other people's countermeasures, and don't take what has been realized or proved to be unworkable in reality as countermeasures).

In order to apply human resource accounting to practice, we must devote ourselves to solving the theoretical and practical problems existing in the current human resource accounting research, proceed from China's actual national conditions, further strengthen theoretical research, modify and supplement controversial contents, learn from and absorb advanced western accounting theories to develop and improve China's accounting theory, establish a complete scientific system of human resource accounting, and use the latest achievements of "enterprise theory" to conduct accounting for human resources. At the same time, it is necessary to improve the human resources accounting system and strengthen the legal construction of human resources. Relevant departments should formulate accounting standards and regulations for human resources accounting according to specific accounting standards, including the confirmation, measurement, accounting, reporting and evaluation of human resources, speed up the improvement of China's human resources accounting system, ensure the ownership of labor force by enterprises, ensure the relative stability of human resources, improve the enthusiasm of enterprises for human resources investment, and increase their interest in human resources accounting investment. At the same time, around the brand-new theory that human resources are included in rights and interests, the rights and interests of human resources are confirmed from the legal and institutional levels, and a reasonable mode of human resources participating in enterprise distribution is established to ensure a win-win situation for enterprise development and employees' interests. It is necessary to standardize the capital market and the securities market as soon as possible and regulate management through certain laws and regulations. Make the rights and interests of human resources recognized by law and ensure that the rights and interests of human resources are not violated. In particular, the manager's market should be gradually improved, so that the value of human resources can be reflected in the manager's market, so that it can be calculated correctly.

Measuring the value of human resources is recognized by people.

3.2 Improve the accounting system

On the basis of traditional accounting, we should truly and scientifically weigh the huge competitive advantages and huge economic benefits brought by human resource accounting to enterprises, confirm and measure human resources, establish a feasible accounting dose model to calculate and reflect human resources, and improve the accounting and reporting of human resource accounting. Because the confirmation and measurement of human capital in human resource accounting are arbitrary, there is also great controversy about which method to adopt, and it is unrealistic to solve the problem in a short time. In this regard, we can refer to the western methods to solve this problem, such as the employee stock ownership plan or the American dry share law. A certain proportion of the current owner's equity is used for employees to share profits, and employees can participate in profit sharing without paying cash. It is necessary to standardize the accounting procedures of human resources through accounting law and accounting system, so that the value of human resources can be objectively and fairly listed in financial statements. However, human resources are different from material resources, and their contents are more complicated. The disclosure of human resources accounting information only by financial statements is far from meeting the needs of information users. Therefore, the following reports should be attached: human assets investment report, which provides information on the cost that should be spent or spent in human assets management of enterprises, and analyzes whether the investment objectives have been achieved and whether the investment efficiency is ideal; Report and reflect the structure and changes of human resources, so as to determine the investment direction of human resources and rationalize the resource structure; The efficiency report of human resources reflects the use of human resources, which enables decision makers to take effective measures in time to improve the efficiency of human resources utilization. And further standardize the processing procedures of human resource accounting through relevant laws and regulations, and establish a truly scientific and perfect human resource accounting system.

3.3 Vigorously promote and cultivate corporate human resources accounting awareness.

Whether human resources can be regarded as an asset is the key to the establishment of human resources accounting. One of the main reasons why unit leaders do not attach importance to human resource accounting is that it affects the application of human resource accounting. It is necessary to strengthen the education of human resources accounting knowledge for the main leaders of enterprises. We must completely correct people's ideological misunderstanding, change the old concept of unified accounting model of managers and establish a new view of human resources. Therefore, it is imperative to cultivate the awareness of human resource accounting of the main leaders of enterprises and improve the application level of human resource accounting. In addition to the enforcement effect of relevant laws and regulations, enterprises, especially enterprise leaders, should be aware of the importance of human resources to enterprises, the importance of human resources accounting to enterprises and the huge benefits that may be brought. Human resources are important resources of enterprises. If the cost and value of human resources cannot be measured correctly and the investment and income of enterprises in human resources cannot be reflected objectively, the human resources management activities of enterprises cannot be carried out reasonably and efficiently. The information provided by human resource accounting can urge enterprise management authorities to attach importance to human resource investment and carry out reasonable human resource management.

Management decision-making can overcome the short-term behavior of enterprises, so that enterprises can survive and develop better in the fierce market competition. We should always publicize the benefits of human resource accounting to enterprises and let them know about the establishment of human resource accounting. On the one hand, managers can use human resource accounting information to formulate specific management policies, create a good atmosphere of cherishing and caring for talents, and stimulate the enthusiasm and vitality of employees. On the other hand, employees can know their own value in the enterprise and their contribution from the accounting information of human resources, thus enhancing their sense of responsibility to the enterprise. Promote employees' conscious learning, improve their own quality and enhance the core competitiveness of enterprises.

3.4 Strengthen education and training to cultivate a high-quality human resource accounting team.

The measurement and recording of human resource accounting is very different from the traditional accounting industry, which needs professionals to complete according to their own professional judgment. It can be seen that human resource accounting challenges the quality of accountants. A very important problem in the application of human resource accounting in China is people's quality. We must strengthen education and training, strive to improve the comprehensive quality of human resources accounting, adapt to the development of the times and the requirements of new theories and skills in the field of human resources, and cultivate a professional and high-quality human resources team. At the same time, human resource accounting is a very practical subject, and it is still in its infancy. The methods of human resource accounting are mostly the result of innovation of theoretical workers on the basis of practice, especially some complex mathematical models. Only when human resource accounting is practiced and explored in enterprises can the theoretical model be truly and appropriately applied in enterprises. Therefore, in the aspect of education and training, we should not only pay attention to the basic education and short-term intensive study and training in schools, but also further improve China's accounting system, do a good job in the follow-up training of on-the-job accounting personnel, improve the overall quality of accounting personnel in China, and make accounting personnel keep up with the times and meet the requirements of human resource accounting. Therefore, the key to gradually improve China's accounting system is to do a good job in training accounting personnel so that they can adapt to the requirements of complex business.

3.5 Choose a pilot to accelerate the application of human resource accounting.

With the rapid development of China's economy, the objective conditions for applying human resource accounting will become more and more mature. In view of the fact that human resource accounting is still in the research and exploration stage, on the one hand, it is urgent for all parties concerned to proceed from reality and gradually refine and form a general model of human resource accounting on the basis of constantly improving its basic theories and methods, and then formulate a human resource accounting system suitable for their own units in combination with specific conditions. On the other hand, some units with good foundation, profound understanding and high personnel quality can be selected as pilots, such as universities and large enterprises with highly concentrated human resources and high quality. , follow the principles of easy before difficult, integrating theory with practice and paying attention to practicality, carry out pilot work from point to area to prepare for the full implementation of human resource accounting, and gradually promote it nationwide, instead of further promoting the development of human resource accounting theory with actual processes and results.

4. The development prospect of human resource accounting

4. 1 has important theoretical research value and becomes a complete theoretical discipline.

The theory of human resource accounting involves many disciplines such as economics, management and accounting, and it is a very important new branch of accounting. The development prospect of human resource accounting should become a special theoretical discipline, providing a complete set of theories, integrating human resource accounting into traditional accounting, forming an independent and perfect system, gradually being understood and accepted by most people, and being widely used, so that people can promote it according to its theory and provide various human resource information for information users. If human resource accounting can be widely used in enterprises, its premise is to have a complete human resource accounting theory and be accepted by enterprises. Human resource accounting can introduce enterprise accounting standards and accounting system, so that enterprises can timely, correctly and completely measure and record human resource information and fully disclose it in accounting statements. This is the inevitable trend of the development of human resource accounting.

4.2 The importance of human resource accounting is gradually increasing.

Human resource accounting can provide timely and accurate information on the changes of human resources in enterprises and external related personnel. With the progress of science and technology, the rapid improvement of productivity and the arrival of knowledge economy, the role of human resources in economic activities will become more and more important. People's value, especially the value of intelligence, will be greater and greater, and the value of intelligence should be able to be transformed into specific monetary measures. After innovation ability becomes capital, knowledge will also be productized, such as intellectual property rights, so the problem of human resource value should also be well solved in the future social development. At the same time, constructing an operable and scientific human resource value measurement model and gradually improving the relevant theories of human resource value information and evaluating the importance of value can not only provide theoretical reference and help for human resource accounting, but also further enhance the importance of human resource accounting.

4.3 Human resource accounting is better integrated into traditional accounting.

Human resource accounting takes the movement of human capital that can be expressed in money in a certain period of time as the accounting object, and reflects the movement process of human capital in the enterprise. The movement process of human capital includes four links: acquisition, development, use and distribution, mainly including human asset accounting, human resource liability accounting and human resource equity accounting. As an asset, human resources have economic value, and the accounting object of human resources accounting is the value movement of human resources in human resources accounting and its recruitment, employment, management, education and use.

Compared with traditional accounting, which focuses on logistics, capital and information of enterprises, confirmation, measurement, recording, evaluation, collection, distribution and marketing have greatly changed the complexity and scope of accounting, especially with the improvement of forecasting, decision-making, investment benefit analysis and evaluation system, the coverage of human resource accounting will be wider and the accounting content will be richer.

5 concluding remarks

The development of human resource accounting theory is relatively slow, and there are few enterprises that really use human resource accounting completely and effectively, especially foreign accounting newspapers and periodicals. However, this does not mean that human resource accounting is not necessary for development, and it does not mean that human resource accounting is not necessary for existence. Just because the theory of human resource accounting is not mature enough and there is no mature practical operation mode, its theory has encountered many difficulties in practice, and the implementation cost of many methods is too high, which does not conform to the cost-benefit principle. This paper introduces the development status of human resource accounting at home and abroad in detail, analyzes several main problems that hinder the development of human resource accounting in China, and puts forward some countermeasures, so as to make some beneficial explorations for the development of human resource accounting. Of course, we still need to continue to study and solve human resource accounting. In the future, we should further increase the research on human resource accounting. We might as well not be too limited to the controversy of some basic concepts, but should consider the actual situation as much as possible to promote the faster development of the practical application of human resources accounting.

Anyway, at first glance, I know that an undergraduate can't control such a big subject. If you insist on writing, you have to synthesize other people's new ideas and pay attention to prove them with the newer arguments you find (not the same person's views and arguments).

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