Review on the Development of Human Resource Accounting in China

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.

Effective Human Resource Management is of Vital Importance to the Achievement of Organizational Strategic Goals

Strategic human resource management is playing a more and more important role in modern organization management. Recruitment is the front line of human resource management. The effectiveness of recruitment directly influences the normal operation and management of business.The aim of this report is to identify a recruitment procedure that can solve the current problems of Dongfeng Cinema Equipment Company, supporting by related strategic human resource theories and concepts. It found out that different recruitment policy and procedure should be adopted according to the different developing stage of organization, and the scientific and systematic evaluation mechanism is also of vital importance.

Investments in Human Capital： Elements of Investments, Their Valuation, and the Related Financial Performance Ratios

Investments in human capital （employees） include investments in the direct assurance of working abilities, investments in health and well-being, and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument of the mentioned approach＇s promoters is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements （equipment, materials, and services） just transfer their value to products and services. In this paper, the elements of investments in human capital and the methods used to evaluate these investments are addressed. In addition, uniquely shaped financial performance ratios related to investments in human capital are presented along with the system of integrated ratios.

The Strategic Role of Human Resources in the Globalization Process

Globalization has contributed to rapid technological development,dominated by the importance of human resources as a key to society’s development and progress.A modern approach to strategic HRM is the most important phenomenon of today,helping to align the skills currently used with the goals the company pursues.A new industry is constantly evolving in the field of human resource management through strategic human resource management(HRM).The data show that human resource efficiency is an important factor that enables a company to have long-term benefits in terms of profits,competencies,and other goals.In the HRM system,this plays a significant role in planning long-term goals and strategies.The skills necessary to fulfill organizational goals are developed by individuals’personal sense of attitude and creativity synergistically related to the needs and desires of employees.The business function or human resources sector today is much more than a form of employment in the future.The efficient use of human resources is needed to provide companies with a competitive advantage and set long-term goals for a successful business,which are just some of the priorities of global business.Human resource management organization(HRM)includes selection,training,evaluation and rewarding of employees,organizational leadership,organizational culture.HRM emerged as a concept in the early 20th century,when researchers began documenting ways to create business value through strategic workforce management.Initially,transactional work dominated,but due to increased globalization,further HRM research today focuses on strategic initiatives,such as talent management,industrial and employment relations,inclusion,and more.Human resource management(HRM)refers to HR and management practices and systems that affect the workforce.The human resources of any organization are made up of all the people who carry out some activities within the enterprise.HRM’s core responsibilities include job design and job analysis,training and development,recruitment,team building,performance management,employee appraisal,etc.HRM affects the management and productivity of the company.It plays an important role in the training and control of employees and the organization.HRM plays a vital role in sustaining the lives,work,and career planning of employees.It helps HR managers resolve conflicts and motivate employees to pursue personal and organizational goals.To achieve organizational goals within HRM,it is important to conduct training and education.Without the ability of good HRM management and employee confidence in leadership,chaos and conflicts arise in the organization.HRM plays a vital role in the organization to achieve organizational goals,solve problems,manage workforce diversity,and the like.

Theoretical discussion and framework design of natural resources balance sheet preparation: Based on double standard goal management

"Decision-making usefulness" and "entrusted performance" are not only the goals to be achieved by natural assets statistics, but also the requirements for the state to implement the resignation of leading cadres for auditing and environmental compensation. After the 18th National Congress was convened, the integration of natural resources and the audit of departing cadres further promoted the development of natural resource balance sheet research. Based on the related theories of the development of natural resource assets, this paper starts with its composition, bases its resources on value-added information transmission, and ecological restoration, combines China's unique natural resources, and discusses the basis for the preparation of China's natural resources balance sheet based on dual objectives, goals and framework design. While investigating the report on natural resources, the new concept of natural assets and liabilities emphasizes the relative independence of assets, namely: economic value and potential ecological benefits; past and contingent liabilities, i.e., due to excessive resources Direct losses brought about by mining and potential ecological costs, remediation costs, and repair costs. Finally, referring to SEEA2012 and combining with the specific conditions of China's natural resources, we will discuss not only the physical measurement but also the value measurement for its framework design, constituent elements, and reporting methods.

Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Human Resources Accounting

The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China ’s reality, to develop economy, and to flourish enterprises, we must combine it with our country’s reality. Study and improve our accounting theories of human r esources, embody the essential contents of stressing knowledge, respecting perso nnel in the design of our present system, and stimulate fundamentally motivation of the work force.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Research on Human Resource Accounting Based on Value Chain

The requirements of management practice make the research of human resource accounting popular. But the difficulty of calculation hinders the implementation of human resource accounting. The paper selects observes the crossing field of management and economics, human resource accounting based on value chain. The paper explains that the present human resource accounting measurement should be innovated, and proposes that the human capital can be divided into general human capital and critical human capital according to the role on value chain, and makes color measurement.

How to Evaluate Human Capital？

A company is usually founded by individuals striving to achieve their own or broader goals. Goal achievement related to a company＇s operations is called business or the business process. Human capital （man＇s work, employees） is an important element of the business process, however its value is not disclosed on the assets side of the classical balance sheet. In order to shown assets, human capital has to be evaluated. Evaluation can be made in monetary or non-monetary terms. Non-monetary models for evaluating human capital include organisational and behavioural variables. These variables are not expressed in monetary terms, however, based on changes in their quality, one can assume the increased or decreased value of human capital within the company. The value of non-monetary models should not be underestimated, however monetary models are of greater importance. In this article, the most significant non-monetary and monetary models of human capital evaluation are discussed. Among non-monetary models the Michigan, Flamholz, and Ogan models are discussed. Among monetary models the replacement costs model, the opportunity costs model, the discounted wages and salaries model, and originally created dynamic model are discussed. A descriptive approach is used to identify the basic characteristics of existing models for evaluating human capital. According to these findings a different approach is taken in developing an original model. Dynamic model can efficiently overcome most of the practical problems and can be used as an appropriate estimator of human capital value expressed in monetary terms. The research limitations are that the dynamic model has not been sufficiently verified in practice. The model could prove to be directly applicable in those enterprises that would like to define the value of their human capital.

高校会计部门人力资源管理面临的挑战与对策探究

高等教育是我国教育体系的重要组成部分,在新时代背景下,高校办学质量与社会各行业发展息息相关,财务会计工作作为高校运行管理的重要组成部分,其重要价值不言而喻。知识经济时代下,高校办学工作面临新的挑战和机遇,在高校内部会计管理方面同样需要与时俱进,以高质量人力资源管理为基础,为财务会计工作的顺利实施保驾护航,在准确把握高校会计部门人力资源管理相关需求的同时,真正形成全面的财务会计工作体系。

改革开放三十年我国人力资源会计研究回顾与展望

人力资源会计在我国经历了引进介绍和发展提升两个基本阶段。对这一过程进行回顾与展望,具有反思自省的意义。文章旨在对改革开放三十年我国人力资源会计研究作一简要回顾与综合评价,并进而对未来人力资源会计研究进行构想和展望。

基于中国情境的战略人力资源管理选择动因研究

在对87家采用战略人力资源管理的企业进行数据调查的基础上,采用内容分析法对这些企业的人力资源管理说明进行研究和统计分析,归纳出影响因素,构建战略人力资源管理选择动因理论模型。研究结果发现,重视员工、组织目标、环境不确定性是影响中国企业采用战略人力资源管理的主要因素;这3种影响因素在国有企业、民营企业、外(合)资企业中没有显著差异;重视员工、组织目标在企业行业属性上亦不存在显著差异,而环境不确定性在不同行业企业则有显著差异。

会计学革命──从物本主义到人本主义的飞跃

从物本主义到人本主义已成为当代思维方式的主流，会计学须顺应这种时代精神的召唤，对过去物本主义会计展开批判，并构建全新的人本主义会计，即人力资源会计，藉以充分反映人力资源投资，科学核算人力资源价值，完善企业员工的动力机制和内部约束激励机制，形成会计学发展过程中一次新的革命。

人力资源会计发展研究

工业社会是建立在对资本的所有权与控制权基础之上的,把企业视为一个复杂的社会单元是现代管理理论的起点,对组织资源的科学管理与会计信息系统紧密相关,有效的人力资源管理旨在高效利用企业的人力资源,以帮助企业实现其经营目标与社会责任。这些信息提供的目的是什么?其会计要素是什么?与这些要素最相关的确认标准是什么?适用于这些要素计量属性有哪些?进行人力资源会计财务报告的经济后果如何?等问题都是值得研究的。

目标设定理论与人力资源管理

目标设定理论涉及如何预测和控制个体在与组织或工作有关的任务中的绩效表现。目标的两个特征是难度和明确性。目标具有导向、激活、维持和唤醒的功能。影响目标发挥其功能的因素包括目标承诺、目标的重要性、自我效能感、反馈和任务的复杂性。该理论指出了激励研究的一个新方向,操作性较强,对人力资源管理有重要的指导意义。

人力资源会计的深入研究

本文对人力资源会计作了深入全面的研究 ,从人力资源计量特性入手 ,说明该研究在会计领域中的特殊性 ,并以人力资源会计目标和计量对象为理论依据 ,深入探讨了人力资源会计计量模式的选择和人力资源信息披露方式。旨在为我国的人力资源会计研究提供建设性思路。

人力资源会计之产权经济学

目前人力资源会计、智力资本会计适用性不强的根本原因在于对人力资源产权缺乏细致深刻的考察。通过对人力资源产权交易的商品化与要素化两种形式进行比较 ,对企业人力资源产权权能结构进行分析 ,并把人力资源会计系统视为其产权制度的组成部分对目前比较模糊的认识进行澄清 。

山东省会计人才需求状况的调查研究

调查结果表明,山东会计人才市场处于人才供大于求的状态;同时,山东省企事业单位对会计人才的需求也有一些具体特征。根据此次调查,今后学校会计教学应以培养应用型人才为目标,强化学生的实践能力。

人力资源价值的会计计量

人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素.人力资源价值既有计量价值的特殊性,又有计量内容的差异性,所以人力资源价值的会计计量,不仅与精确的货币计量有关,而且涉及模糊的非货币计量,而各种计量方法又有其特殊性,应根据实际情况合理选择应用.