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1、OfHumanResourcesofAccountingHumanResourceAccountingintheuseofeconomics,organizationalbehavior,basedonprinciplesfromHumanResourceManagementwiththetraditionalaccountingcombinedwitheachotherandmutualpenetrationoftheformationofatypeofspecializedaccountingknowledge.At
2、present,thehumanresourceaccountingisstillnouniformdefinition,IbelievethathumanresourceaccountingistoidentifyandmeasurethevalueofhumanEconomicorganization,costandtheresultsformanagersandexternalinterestedpartiesoragenciestoprovidehumanresourceInformationinamessage
3、systemisasubsystemoftheaccountingInformationsystem.First,theobjectofhumanresourcesaccountingHumanresourcesreferstoaspecifictotalityofthePopulationhastheabilitytoworkasthesumofthelaborPopulationandlaborforcequality,combinationofthetwo.HumanResourceAccountingistarg
4、etedathumanresources,onanEconomicorganizations(suchasvarioustypesofenterprises,profit-makinginstitutions,etc.),humanresources,theoccupancyintheformof'humanassets1,thesourceintheformofhumancapitalr.Humanassetsrefertoenterprisesownedorcontrolledbythehumancanbemeasu
5、redinmonetaryEconomicresources,namely,bytheuseanddisposalofhumanassetsforthefutureofeconomicorganizationhasbroughteconomicbenefits.HumanAssetsisbasedon'person'asasymbolofcorporateworkerstofutureearningsaspArtofhumanresourcesgeneratedbythepresentvalueasavaluationm
6、easure,whichissimilarinnatureintangibleassets,butitsvalueisnotaresultoftheuseoftheamortization.Enterprisesintheemployeerecruitment,testing,hiringandtraining,humanresourcedevelopment,investment,shouldbeusedas'humaninvestment,tobecapitalized,itissimilarinnaturetoth
7、edeferredassetsshouldbeamortizedovertheexpectedusefullifetobenefit.Humancapitalishumancapitalthatcorrespondstotheconceptofownershipintheenterpriseonbehalfofthelaborforcetheformationofsourcesoffunding,itismeanttorecognizetheestablishmentofeconomicorganizationswork
8、inginitsrightfulplace.Wecanhumancapitalcalledlaborrights1,thenthehumanresourceaccountingaccountingsidentitiesforthe'humancapital=humancapital(laborrights)1.Suc
