Research on Accounting of Human Resources Development

Research on Accounting of Human Resources Development

Human resources are a kind of intangible asset following the laboring economy, nature resources economy and industry economy age during the evolution of human society. Human resources development is the knowledge and skills that are coherent with the human resources thronging development. And they are factors which can be invested again. Based on the intangible asset, this paper puts forward the need of human resources exploitation, human resources reorganization, human resources measurement, and human resources record and report. Human resource developing accounting is the further development of intangible accounting theory. The studies of how to recognize, measure, register and report human resources development accurately and how to exploit human resources reasonably will have significant sense.