What Is Human Resources Accounting?
Human resources accounting is a specialized accounting discipline formed on the basis of applying the principles of economics and organizational behavior to the integration and infiltration of human resources management science. It is a method of measuring and reporting the cost and value of human resources in an organization. This kind of procedure and method is a completely new field in the development of the accounting discipline. Hermanson University of Michigan in the United States first introduced the concept of "human resources accounting" in 1964. Through the persistent research of a large number of accounting scholars, it has gradually been established to this day. A relatively complete set of human resources accounting theory system, especially the arrival of the era of knowledge economy, has created opportunities for the promotion of human resources accounting, and has initially achieved great results in corporate practice.
Human Resources Accounting
(Accounting)
- Compared with traditional accounting, human resource accounting has obvious advantages over human resource accounting. It more completely and scientifically reflects the human resource status of enterprises. Because it inherits the basic principles and basic methods of traditional accounting, and has some innovative changes in content, it builds a complete set of
- Human resources accounting is a branch of accounting that emerged in the United States in the 1960s. In his book "Human Resources Accounting", American accountant Fran Holz divided the process of human resources accounting into five stages.
- In the early 1980s, human resource accounting was introduced into China, and it is now at the stage of introducing foreign research results, exploring the content of disciplines and their practicality.
- The research of human resource accounting in China began in the early 1980s. In 1980, Wen Wei Po published a famous economist in Shanghai.
- With the deepening of research on human resources accounting in the accounting field, it is generally believed that improving human resources accounting should include the following:
Basic information of human resources accounting
- Author: Zhang Wenxian
- Publisher: Science Press
- Publication time: February 2010
- Folio: 16
- Price: 34.00 RMB
Introduction to Human Resources Accounting
- "Human Resources Accounting" first introduces the relationship between human resources and human capital and the development of human capital theory, discusses the basic theories of human resources accounting, and then discusses human resource cost accounting, human resource investment accounting, human resource value accounting and Human resources equity accounting, and human resources accounting reports. On this basis, the promotion and application of human resource accounting and the design of the incentive system for business operators are emphasized. At the same time, human resource management accounting and human resource accounting analysis and audit are enriched, and new ideas are explored for the design of the university human resource accounting system. .
- "Human Resources Accounting" is suitable for undergraduate and graduate students majoring in human resource management, business management, accounting or education economics.
Human Resources Accounting
- Zhang Wenxian is a professor at Fudan University School of Management, a doctoral supervisor, and an expert on government special allowances from the State Council. Part-time editor of the International Social Economics (JJSE), executive director of the China Human Resources Development Research Association, executive director of the China Marketing Association, executive director of the Marketing Research Association of China's institutions of higher learning, deputy secretary-general of the Shanghai Talent Research Association, Shanghai Polytech Director of the Institute of Efficiency Research and Dean of Shanghai Boda College.
- He graduated from the Shanghai Academy of Social Sciences in 1961. Canada: Visiting scholars at McGill University and the University of Illinois. He successively served as the Deputy Dean of the School of Finance and Economics of Suzhou University and the Director of the Accounting Department of Fudan University. Adjunct professor of Peking University Human Resource Development and Management Research Center, adjunct professor of Ocean University of China, Macau University of Science and Technology, Chongqing Technology and Business University, Shanghai Normal University His research interests include advanced financial accounting, human resource development and management, and marketing.
Human Resource Accounting Book Catalog
- Total order
- Foreword
- Chapter 1 Human Capital Theory and Human Resource Accounting
- Chapter 2 Basic Theory of Human Resources Accounting
- Chapter 3 Human Resource Cost Accounting
- Chapter 4 Accounting for Human Resources Investment
- Chapter 5 Human Resource Value Accounting
- Chapter 6 Human Resources Equity Accounting
- Chapter 7 Human Resources Accounting Report
- Chapter 8 Promotion and Application of Human Resources Accounting
- Chapter 9 Design of Incentive System for Enterprise Operators
- Chapter 10 Human Resource Management Accounting
- Chapter 11 Human Resources Accounting Analysis and Auditing
- Chapter 12 Design of University Human Resources Accounting System
- references
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