Human rresourrce acccountting ssystemm in oour coountryy's coonstruuctionnAbstracctFrom thhe cenntury earlyy 19700s begginninng, allong wwith tthe prrogresss of the ssocietty andd the high technnologyy unceeasingg deveelopmeent annd appplicattion, and uicklly intto prooductiivity,, and humann inteelligeence rresourrces aas a pproducction factoor aree moree and more conceerned.. Conneected with this the acccountting oof a nnew diisciplline bbranchh - huuman rresourrce acccountting iis alsso morre andd moree get of acccountting eexpertts andd schoolars'' atteentionn and reseaarch. Humann resoource accouuntingg majoor is reseaarch oorganiizatioon of humann resoource cost and vvalue of meeasureement and rreportting pprobleems, iincludding ccost aaccounnting of huuman rresourrces aand vaalue aaccounnting of huuman rresourrces ttwo baasic ccontennt. Coonsindder thhe humman reesourcces innto acccountting ssystemm, connstrucction with Chineese chharactteristtics iin humman reesourcce acccountiing syystem,, to oour coountryy in tthe neext ceenturyy worlld foootholdd, whiich haas thee extrremelyy vitaal siggnificcance..1.Consttructiion off humaan ressourcee accoountinng sysstem iis thee objeectivee econnomic condiition channge thhe ineviitablee requuiremeentTraditiional accouuntingg modee, entterpriise dooesn'tt needd in aaccounnting systeems annd sepparateely inn the finanncial stateementss refllect hhuman resouurce ccost aand vaalue, even for tthe huuman rresourrces iinvesttment also do noot neeed cappitaliizatioon, buut dirrectlyy as pperiodd costt proccessinng. Buut acccountiing deecisioon froom objjectivve ecoonomicc condditionns chaange mmust sserve the pparticcular sociaal envvironmment, as hiigh-teech deeveloppmentss and desirre of knowlledge econoomy, aalso ffor acccountting ffield bringgs neww topiic. Ammong tthem tthe huuman rresourrce acccountting iissuess is oone off the core subjeect.In the era oof knoowledgge ecoonomy to inntelliigencee demaands tthan aany otther eeconommic tiimes ttallerr, it can ssay wiith inntelliigencee baseed on intellligennt ecoonomy is ann impoortantt featture oof knoowledgge ecoonomy.. Highh-techh achiievemeents oof a llarge numbeer of cominng outt, pattent iinventtion oof surrge, ccomputter sooftwarre thee conttinuouus devvelopmment aand reenewall and consuultingg servvices in thhe asccendannt, edducatiion annd ecoonomicc deveelopmeent off the decissive rrole aare inntelliigent econoomy immportaant emmbodimment.IIntellligentt econoomic demannded tthe intellligennce ass a basicc econnomic factoors, tthe inntelliigencee as ccapitaal ideea thooroughh popuular ffeelinng. Inntelliigencee deveelopmeent annd utiilizattion oof thee conttributtion tto ecoonomicc growwth iss moree and more big. In inntelliigent econoomy soocietyy, knoowledgge beccome iidentiity iss indiicativve, byy the higheer levvel off educcationn, knoowledgge thee moree abunndant,, the stronnger tthe innnovattion aabilitty of the ppersonn by tthe soocial respeect annd wellcome.. Futuure woorld ccompettitionn willl be ttakingg econnomic basiss, thee comppetitiion frrom naaturall resoourcess to tthe taalent intellligennce reesourcces coompetiition,, formmed taaking high--new ttechnoology as thhe leaading knowlledge amounnt andd techhnologgical strenngth oof commpetittion. In knnowleddge baased, with intellligennce foor ressourcee econnomy ssocietty, taalent intellligennce reesourcces too becoome thhe firrst reesourcce, thhe firrst caapitall and the ffirst wealtth. Ass in tthe caapitallism eearly entryy bookkkeepiing iss samee, apppear cconstrructioon of humann resoource accouuntingg systtem iss adappted tto thee objeectivee econnomic condiition changge, too meett the challlenge of knnowleddge ecconomyy requuest iinevittably..2.Consttructiion off humaan ressourcee accoountinng speecial theorreticaal preerequiisiteHuman rresourrce acccountting aas a bbranchh of aaccounnting,, speccificaally bbelonggs to the ccategoory off finaanciall accoountinng. Soo it mmust hhave eenterpprise accouuntingg stanndardss stippulateed sett up ffinanccial aand acccountting mmust tthe prremisee thatt the generral thheory of fiinanciial acccountting ffour bbasic assummptionn: maiin boddy of accouuntingg, susstaineed opeeratioon, acccountting pperioddicityy and monettary uunit. But aas a wwith mmonetaary foorm reeflectt and contrrol ecconomiic orgganizaation of huuman rresourrces mmanageement activvitiess of ccost aand vaalue, it sttill hhas soome sppeciall theooreticcal prrerequuisitee, or estabblish humann resoource accouuntingg systtem iss stilll a bbosh.The firrst, uupdatee asseets coonceptt, thee humaan ressourcees intto asssets ccategoory, aaccordding tto acccountiing, tthe deefinittion oof thee asseet is enterrprisee owneed or contrrolledd meassurablle by moneyy valuue, ecconomiic ressourcees, inncludiing alll proopertyy, thee credditor''s rigghts aand otther rrightss. Eveen beffore tthe huuman rresourrce acccountting ppropossed, tthere are mmany sscholaars thhink tthat hhuman resouurces is off greaat unccertaiinty, and ppeoplee's vaalue iis chaanged lossyy humaan diggnity,, actuually,, it iis neccessarry to clariify thhe valluatioon of humann resoourcess and not uunto mmen, bbut too the plainn codee markks a pprice of laabor aabilitty andd the abiliity too creaate vaalue mmeasurrementt. Humman reesourcces arre ownned orr conttrolleed by an ennterprrise mmay wiish too futuure ecconomiic bennefitss to tthe ennterprrise iinflowws of humann resoourcess, it contaains ddirecttly orr indiirectlly inccreasee enteerprisses caash orr otheer ecoonomicc inteerestss of ppotenttial. Thereefore humann resoourcess fullly connformss to tthe deefinittion oof asssets. In thhe knoowledgge ecoonomy form underr the,, in tthe miicroecconomiic uniits eaarninggs andd deciisive role in thhe forrmatioon of humann capiital, in acccounttant ooperattion ssystemm charracterristiccs shoould bbe connfirmeed, itts cappital wordss to eenablee it tto fullly reeflectt micrroeconnomic unitss humaan ressourcee valuue, allso caan makke thee humaan cappital to maaintaiin andd incrrease its vvalue..The seccond, HRA shoould nnot bee usedd to tthe crreditoor's rrightss, andd the econoomic ssubjecct shoould bbe as ownerr's euity.. The curreent syystem of acccountting ggave nno Labbour pproperrty innto prroper managgementt scoppe, noor of humann resoourcess and laborr righhts unnder tthe coorresppondinng refflectiion, rresultting iin thee accoountinng conntentss impeerfecttion tthat ccausedd the peoplle to recoggnize the cconceppt of disloocatioon, thhink wwage iincomee disttributtion, in acccountting iis proofitabble inn liabbilitiies acccountt "deaal witth sallary" etc tto refflect.. Thiss deprrives belonngs too the laborrer thhat paart off a naaturall righhts, ccoveriing upp surpplus vvalue the uunfairr disttributtion oof thee factts. Huuman rresourrce meemory in thhe conncretee a laaborerr bodyy, thiis perrson nnaturee of iits owwnershhip, wwhen hhuman resouurces to beecome the mmost iimporttant aasset,, and also the hhuman resouurces as liiabiliities and ttreat its rrejecttion iin ownners' equitty, thhis too mobiilize beyonnd worrds off laboourerss enthhusiassm andd creaativitty andd prommote tthe prrogresss of the ssocietty, wiill caause mmassivve neggativee effeects. And bbecausse thee econnomic subjeect dooes noot strress ddistriibutioon of surpllus laabor rrightss and interrests of thhe shaare, aalso ddon't refleected the ooriginnal viisage,, leadding tto putt the cart beforre thee horsse misstake..The thiird, maximuum oveercomee humaan ressourcee valuue unccertaiinty eeffectts, thhough humann asseets iss one thingg one can llead tto thee comppany ccash iinflowws asssets, but ddue too defiine itts rolle in revennue foormingg proccess, and hhuman resouurces for tthe deegree of fiirms ooffer futurre intterestts nott suree, andd it hhas noo storred vaalue, so huuman aassetss, rellativee to oother assett speaaking the mmost iis unccertaiin.Thiis unccertaiinty iis maiinly sshown in twwo asppects,, one is huuman rresourrce vaalue bbecausse of managgementt leveel, peersonaal efffort, sciennce annd tecchnoloogy prrogresss, edducatiion too culttivatee appeear vaalue-aadded impaiirmentt movee;On the oother hand of huuman ccapitaal ownner iss itseelf, tthe orrganizzationn in mmicroeeconommic unnits ooccur betweeen trransfeer, noo needd to bbring in ouutsidee forcce, innteresst mecchanissm driiven bby cann indeependeently shiftt, thiis movve nott onlyy makee the origiinal oorganiizatioonal aassetss reduuced aand maay cauuse grreaterr losss becaause oof mann-madee asseets trransfeerred at thhe samme timme, allso caaused by itt are commeerciall secrrets tto waiit to also occurr simuultaneeouslyy trannsferrred. MMaximuum oveercomee humaan asssets uuncerttain iinflueence, the kkey iss to hhuman resouurces increease rreducttion oof meaasuremment. Interrnatioonal aaccounnting standdards boardd (IASSC) inn dealling wwith tthe acccountting eenviroonmentt the uncerrtaintty in the ppropossal, tthe deegree of unncertaainty by prrobabiility intellligenntly. Althoough tthis iis a kkind oof bassed onn subjjectivve esttimatiion baased oon thee meassuremeent, bbut thhe humman reesourcces foor thee meassuremeent off futuure eaarninggs appproachh indiicatedd the brillliant prosppects.. For humann resoource futurre proofits measuuremennt isssues, once the ssolutiion too humaan ressourcees as assetts hadd moree suffficiennt theeoretiical bbasis,, whicch cann maxiimize overccome hhuman resouurce vvalue uncerrtaintty, huuman rresourrce acccountting ssystemm can be trruly eestabllishedd.The fouurth, human resouurce iinformmationn releevancee. In the ccondittion oof knoowledgge ecoonomy,, the intellligennce caapitall is tthe fiirst ccapitaal; Inn the era oof hummanisttic maanagemment, man iis thee coree of aall thhings and aall thhe prooductiion acctivitties ccenterr. So not oonly tto humman reesourcces ass the conteent off manaagemennt acccountiing, sstill ah reegard it ass a fiinanciial acccountting eexternnal reeportss of iimporttant cconstiituentt, beccause no maatter for mmanageers, ppartneer, orr for the ccredittors, agitaating for, enterrprisee humaan ressourcees infformattion, whichh is undouubtedlly thee mostt impoortantt and the mmost rrelevaant innformaation..3.Consttructiion off humaan ressourcee accoountinng sysstem iin praacticee, commpletees thee basiic worrkHuman rresourrce acccountting ssystemm consstructtion aalthouugh siituatiion iss comppelledd, butt neveer oveernighht. Inn addiition to soolve hhuman resouurces as thhe mannagemeent acccountting ccontennt, evven reegard it ass a fiinanciial acccountting eexternnal reeportss of iimporttant cconstiituentt, beccause both for mmanageers, ppartneer, orr for the ccredittor, ssharehholderrs forr, entterpriise huuman rresourrces iinformmationn, whiich iss undooubteddly thhe mosst impportannt andd the most relevvant iinformmationn. Humman reesourcce acccountiing syystem consttructiion allthouggh sittuatioon is compeelled,, but neverr overrnightt. In addittion tto sollve huuman rresourrce acccountting ttheoreeticall quesstionss outsside, we allso inn pracctice do thhe folllowinng sevveral aspeccts off the basicc, onlly succh, coonstruuctionn of hhuman resouurce aaccounnting systeem cann folllow.The firrst ,with the llegisllationn formm deteermineed humman reesourcce acccountiing auuthoriity. RRegardding tthe ennterprrise hhave hhuman assetts witth lawws andd reguulatioons too conffirm hhuman assetts, att the same time for tthe moovemennt andd tradde, coountriies shhould publiish coorresppondinng lawws andd reguulatioons too givee the suppoort annd norrms. IIn addditionn, thee statte to changge somme corrrespoondingg lawss and regullationns, suuch ass reguulatioon musst putt humaan ressourcee infoormatiion faaithfuully iin forreign finanncial stateementss discclosurre. Esspeciaally iin laww cleaar, huuman rresourrces oowned by ittself,, but in thhe empploymeent peeriod,, humaan ressourcee alloocatioon to obey enterrprisee manaagemennt neeeds, eenterpprisess of iits owwn usee.The seccond,tthe moonetarry uniit witth thee currrency accummaccummulatiion unnifiess, quaantitaative analyysis aand quualitaative analyysis ccombinned. HHuman resouurce aaccounnting the oobjectt itseelf, sso thee hr vvalue of maany chharactteristtics iis monnetaryy indeex is not bby thee perfformannce, bbut allso innfluennces hhuman resouurce vvalue of inndividduals,, orgaanizattions,, and sociaal facctors of maany asspectss, succh as curreency aaccumaaccumuulatioon greeaterttoo thhan whhat caan be deterrminedd, andd thuss the humann resoource accouuntingg besiides uusing exactt moneetary unitss besiides, stilll can use nnon-moonetarry metthods measuuring.. For exampple thhe oppportunnity ccost, shadoow priice, ffuzzy matheematiccal moodel, etc. In thhis reespectt, somme wesstern accouuntingg schoolars studiies doone iss wortth usiing foor refferencce. Foor humman reesourcces wiith thhe currrencyy accuumaccuumulattion ccurrenncy acccumacccumullationn combbiningg a deecisioon thaat thee accoountinng repport iin addditionn to uantiify ouutsidee, stiill neeed neecessaary inn the text of thhe quaalitattive aanalyssis. OOnly tthe quuantittativee anallysis and ualittativee anallysis,, combbiningg can more fullyy refllect tthe ennterprrise hhuman resouurces situaation..The thiird,cuultivaating high--qualiity acccountting ppersonnnel aand sttrengttheninng humman reesourcces maanagemment aaccounnting.. Humaan ressourcee accoountinng mannagemeent noot onlly witth thee humaan ressourcees of enterrprisees, annd neeed of high--qualiity acccountting ppersonnnel tto opeerate.. Becaause aalthouugh huuman rresourrce acccountting iis ackknowleedged as thhe finnanciaal acccountiing brranch,, but with the ttradittionall finaanciall accoountinng thaan itss meassuremeent annd callculattion mmethodd is mmore ccompleex, teechniccal sttrongeer. Esspeciaally iin nonn-moneetary measuuremennt, itt wantt to mmake tthe reesult more approoachinng to sciennce, wwhich requiires tthe acccountting ppersonnnel sshouldd not only have rich experriencee and profoound ttheoreeticall basiis, buut alsso masster aaccounnting probaabilitty andd mathhematiical mmodel and ccomputter siimulattion aanalyssis onn relaated kknowleedge. This needss culttivatiing hiigh-quualityy accoountinng perrsonneel, thhey noot onlly havve to obtaiin knoowledgge leaarningg skillls, bbut wiill maake thhem wiith trransfoorm knnowleddge innnovattion sskill,, and appliicatioon praacticee, thuus commpletees thee humaan ressourcees mannagemeent acccountting wwork.The fouurth, strenggthen microoeconoomic uunits of huumanisstic mmanageement.. Humaan ressourcee valuue apaart frrom ittself skillls, peersonaality,, heallth sttatus,, as wwell aas by the eenterpprise managgementt modee of iinflueence. Afterr all,, peopple arre nott machhines,, havee theiir ownn emottions,, be ffond oof, eaasy too emottionall. Thuus impplemennted aand sttrengtthen tthe huumanisstic mmanageement is veery immportaant. RRealizze hummanisttic maanagemment tto mullti-prrongedd apprroach and ssuch aas takke meaasuress to sstrenggthen the eenterpprise interrior ddemocrratic consttructiion annd connstrucction civillizatiion heealthyy enteerprisse cullture and eencourrage ccompettitionn and innovvationn, carre staaff daaily llife, etc. Strenngthenn the humannisticc managgementt, andd enhaance hhuman assetts vallue.4.Consttructiion wiith Chhinesee charracterristiccs in humann resoource accouuntingg systtemAt pressent oour coountryy for humann resoource accouuntingg studdies aalso bby farr insuufficiient, the mmain pprobleem is:: in ttheoryy is nnot peerfectt, andd mostt orgiinate from some westeern huuman rresourrce acccountting ttheoryy of ccompiller annd inttroducction,, digeestionn and absorrptionn is iinsuffficiennt, noot forrmed ttheir own ccharaccterisstics.. Chinna andd the enterrprisee stafffing and nnon-puublic enterrprisees staaff inn prodductioon in the ppositiion annd thee westtern ccapitaalist counttries have a verry diffferennt natture, suitaable ffor weesternn theoory annd praacticee, butt not necesssarilly suiited tto Chiina's natioonal ccondittions,, so wwe shoould ffrom tthe reealityy of CChina,, consstructtion wwith CChinesse chaaracteeristiics inn humaan ressourcee accoountinng sysstem...The firrst , In mmarxisst polliticaal ecoonomiccs forr guiddance,, at tthe saame tiime thhe wesstern humann resouurce aaccounnting theorry andd methhod. BBecausse Chiina iss a soocialiist coountryy, we studyy humaan ressourcee accoountinng forr one purpoose iss maxiimum llimit arousses miicroecconomiic uniits emmployeee's eenthussiasm and ccreatiivity,, creaate moore weealth for tthe soocietyy, Andd unliike caapitallists for mmake aa hugee surpplus vvalue and sstudy how tto morre andd bettter exxploittationn emplloyeess. Adhhere tto thee marxxist ppolitiical eeconommics aas guiidancee, cann assuure ouur ressearchh direectionn corrrectlyy. At the ssame ttime, we shhould adherre to introoduce and ddigesttion, absorrptionn and innovvativee, bolld andd the princciple of coombiniing weesternn relaated ttheoryy and practtice. For eexamplle in our aaccounntant forumm putss forwward ""rightts andd inteerestss of eevery workeer acccountiing" iis thee westtern hhuman resouurce aaccounnting theorry aftter thhe inttroducction,, absoorptioon of innovvationn.The seccond, from aactuall condditionns, too streengtheen humman reesourcce acccountiing off scieence, practticaliity annd opeeratioonalitty ressearchh. Humman reesourcce acccountiing sccientiific mmainlyy dispplays in itts theeoretiical llogic is sttrict,, its methood sysstem, incluuding the cconfirrmatioon metthod, measuuremennt metthod hhas sccientiific. The ppractiicalitty reffers tto proovide it wiith thhe acccountiing innformaation to saatisfyy all aspeccts off demaand. TThereffore, on thhe chooice oof acccountiing inndex, not oonly sshouldd meett the requiiremennts off finaanciall accoountinng reeease, had tto adaapt too the need of maanagemment aaccounnting,, therreforee in tthe meeasureement to addopt ffair rreasonnable measuuremennt moddel iss a reealisttic chhoice.. Thiss needds us to abbandonn tradditionnal iddeas, the hhuman capittal inn the knowlledge--basedd econnomy fform ccreateed undder thhe cassh floow of incomme, thhe finnanciaal derrivatiives bbased on cuurrentt markket trransacction,, cashh flowws, ettc. Thhe hisstoriccal coost meeasureement modell cannnot bee meassured respeectiveely, tthe faair vaalue mmeasurrementt modeel of curreent meeasureement.. In tthe meeasureement of huuman rresourrces, shoulld putt moneetary unitss and the ccurrenncy acccumacccumullationn uniffies, at thhe samme timme shoould aaccordding tto eacch reggion, indusstry oof commputerrizatiion prrogresss, deevelopp relaated hhuman resouurce aaccounnting softwware, enhannce inn its measuuremennt andd calcculatiion onn the veraccity aand opperabiility.. Thee thirrd, in Chiina's condiitionss apprropriaate arreas aand inndustrries, activvely ppilot projeects. Such as Beeijingg zhonngguanncun, shaannxi yaanglinn is ddiscovvered,, the high--tech compaanies such as sccientiific rresearrch innstituutionss compparatiive deense rregionns andd somee proffessioonal, technnical stronnger ssectorrs, suuch ass accoount。