Human resource accounting is a branch of accounting, which is an information system that confirms, measures, records and reports the cost and value of human resources and provides relevant information for the development and management of human resources in enterprises. As people increasingly realize the limitations and fallacies of traditional accounting in measuring and reporting human resources, they try to make up for the shortcomings of traditional accounting by establishing human resources accounting. First of all, through human resource accounting, we thoroughly implement the accrual principle, correctly measure and report human resource investment expenditure and its benefits, and provide real and useful information for enterprise managers and users of financial reports. Secondly, through human resource accounting, the increase and decrease of human resources and their economic effects can be reflected in time, which provides a reliable basis for the planning, control and scientific utilization of human resources. Finally, and most importantly, through human resource accounting, the idea of "people are important economic resources" is implemented in accounting, and the economic value of people is reasonably confirmed and measured, thus guiding people to pay attention to the development and utilization of human resources.

Second, the development of human resources accounting

First of all, the basic concept of human resources came into being. 1960 Theodore, President of American Economic Association? W? Schultz expounded the viewpoint of human capital and clearly pointed out that human capital is an important reason for national economic growth. From 1965 to 1966, the American Accounting Association began to systematically learn the knowledge of human resource accounting.

Second, start the academic research stage. The cost measurement model of human resources has gradually developed, the value measurement model has been studied and the effectiveness of related models has been evaluated. Strengthening the research on human resource accounting is conducive to the good management of enterprises. 65438-0967 The University of Michigan set up a special group to conduct a series of related research on the theoretical concepts and methods of human resource accounting. At the end of 1967, the first report of human resource accounting related information was realized, which is of great significance in the history of human resource accounting research.

Third, the development stage of human resource accounting research is from 197 1 to 1976. This stage is also a transitional stage from research to practical application and from theory to practice. The accounting field has carried out a series of related researches and made relevant practical attempts. At this stage, the measurement mode and method of human resource accounting in China have also been further developed.

Fourthly, during the period of 1976-1980, human resource accounting temporarily stagnated. At this stage, human resource accounting began to extend from a preliminary theory to a more advanced theoretical level, but it encountered many difficulties in practical application. Because in the initial research of human resource accounting, the proposed model is complex, it is difficult to collect relevant information effectively, and the interpretation of data is quite complicated. The solution of these problems requires high-level accounting personnel, so it consumes a lot of funds of enterprises, reduces the enthusiasm of enterprises, and makes human resource accounting enter a short stagnation stage.

V. From 1980 to now, human resource accounting has been paid more and more attention and played a role. Through continuous support from all sides, it has also promoted the further development of human resource accounting.

Second, the necessity and urgency of promoting the application and development of human resource accounting

First of all, the application and development of human resource accounting is the need of national macro-control. By studying and analyzing the economic benefits of human resources development, the state can more accurately understand the human resources situation of enterprises, analyze the demand situation of human resources, effectively control the development direction of human resources, promote the balance between supply and demand, guide the rational flow of human resources, and optimize the allocation of human resources from a macro perspective.

Second, the application and development of human resource accounting is the requirement of China's economic internationalization. Global economic integration has accelerated the internationalization of China's economy, and the increasing internationalization of economic activities has put forward requirements for the internationalization of accounting services, requiring comparability of accounting information to reduce the risks of external users. This forces us to attach importance to the value of human resources, carry out human resources accounting, correctly measure the cost and value of human resources, evaluate its economic benefits, strive for reasonable human resources remuneration and value realization, and safeguard China's legitimate rights and interests in foreign economic activities. At the same time, optimize the investment environment and attract the investment of overseas funds and the input of special talents.

Third, the application and development of human resource accounting can help enterprises improve their economic benefits. In the market economy, in order to obtain better talents, enterprises have increased their investment in human resources, including improving material welfare, improving interpersonal relationships, providing good working conditions and providing on-the-job training. And the benefit of investment, correspondingly, requires accounting the benefit and cost of human resources and examining its economic benefits, which will gradually enhance the motivation of accounting human resources.

Fourthly, the application and development of human resource accounting can better meet the needs of financial information users. The current accounting statements do not provide investors and creditors with the changes of enterprise human resources and the impact on enterprise financial status and operating results. In the income statement, traditional accounting lists the investment cost of human resources as the current expense, instead of capitalization as assets and amortization within the expected service life, thus distorting and underestimating the current income; In the balance sheet, traditional accounting does not include human assets in the total assets of enterprises, thus distorting and underestimating the actual total human and material assets of enterprises and their future profitability. In the era of knowledge economy, the investment income of human resources will far exceed the material resources and financial resources. Investors and creditors pay more attention to the quality and composition of employees, especially the information of human resources, knowledge innovation and technological innovation ability such as technical team and management team. With the accounting information provided by human resource accounting, we can more truly analyze the investment proportion and effect of human resources, material resources and financial resources. Provide correct decision-making basis for investors and creditors.

Fourth, the analysis of the reasons for the lagging development of human resource accounting.

First, the relationship with traditional accounting has not been solved in theoretical research. First of all, theoretical research failed to completely break through the shackles of traditional accounting. At present, the research on human resource accounting in China still focuses more on the reform of the original accounting procedures and the separation of new subjects and purposes, and has not put forward a relatively perfect theoretical system according to the existing economic system, financial accounting system and the actual situation of human resources in China. Secondly, it failed to combine with traditional financial accounting. Accounting assumption is the basic premise of accounting. Because the confirmation and measurement of human resources are not based on actual cost, but have some assumptions different from traditional accounting, if the objective factors and assumptions of enterprises cannot be comprehensively considered, the accounting purposes and methods of human resources accounting will be very different, and there is no way to integrate them into the current financial accounting.

Second, the rights and interests of workers are not clearly defined. In the traditional accounting system, there are only materialized assets and no human assets. As the carrier of human resources, people are completely ignored. Obviously, the rights and interests of enterprises and workers have not been reflected. At present, China's human resources accounting confirms that the expenditure of human resources is capitalized as a separate asset, but it is impossible to further clarify the ownership of this asset, and workers lose their qualification to participate in the distribution of surplus value. Obviously, the determination of employees' rights and interests is the core and essence of human resource accounting, and employees' rights and interests must be confirmed and protected by law. So that enterprises can establish a reasonable mode of human capital participating in the distribution of residual income, and make clear the way and proportion of net profit to human capital distribution.

Third, the current accounting system and personnel system need to be improved. The imperfection of current accounting system and personnel system restricts the application and development of human resource accounting. The current accounting system stipulates that the proportion of employee education funds is too low to meet the actual needs of enterprises, and the training expenses cannot be capitalized as the investment cost of human resources, which is directly included in the current profits and losses of enterprises, affecting the short-term economic interests of enterprises and dampening the enthusiasm of enterprises to vigorously develop human resources. The competitiveness of enterprises in the market will be seriously affected invisibly, and it will also form great resistance to comprehensively improving the quality of China's labor force.

Suggestions on Promoting the Application and Development of Human Resource Accounting by verb (abbreviation of verb)

First, speed up the construction of relevant laws and regulations. It is suggested that relevant policies can be issued and a department specially responsible for human resource accounting management can be established, which can simplify operation, improve efficiency and facilitate the government to issue relevant policies on human resource accounting. At the same time, we can improve the existing labor and social security laws and regulations and establish the legitimate rights and interests of enterprises and workers. Only in this way can the interests of both enterprises and workers be guaranteed, which is conducive to the rational allocation of human resources in the whole society.

Second, strengthen the measurement of human resources. Human resource accounting takes manpower as the accounting object, because it has the characteristics of intangible assets, it is difficult to accurately measure it in money, and the value of human resources is easily influenced by various subjective and objective factors. We should establish a national human resources measurement mechanism in time, and at the same time, we can use some non-monetary fuzzy methods to reflect the human resources situation in China more comprehensively and serve the long-term human resources development and reserve.

Third, reform the current accounting system and gradually improve the human resources information reporting system. Considering that human resource accounting has not yet formed a perfect theoretical system and strict scientific treatment methods in China, and the measurement is too complicated, at this stage, enterprises in China should be encouraged to disclose human resource accounting information in internal reports first, and then incorporate it into external accounting reports when conditions are ripe, so as to provide more relevant information for external information users. At the same time, the government can also use tax and other means to encourage enterprises to increase investment in human resources in order to maintain the stamina of social and economic development.

This paper is taken from China Paper Network, and its original address is/3/view-3617342.htm.