摘要
A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come.
A review through the origination,development and prospect of Human resource accounting(HPA) is presented based on the study of plentiful literatures about if.HRA is defined as an accounting procedure and method to discriminate and meaure the data of human resources,aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management,It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s.The theoretic foundation of HRA is classical plutonomy dated back to 17th century,There were two preeminent persons in the higtory of HRA,One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy;the other was Eric G.Flamholtz who enriched the concept,research methods and application of HRA,In China,the research on HRA started i 1980s beginning with introducing overseas achievements.Multiple views coexist i the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements.The application of HRA is constrained by the absence of ull-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings,However,with the coming of intellective economy,the globalization of competition and the entry of China into WTO.The day of HRA will surely come.
