Author(s)

Zuliang Peng

Corresponding Author

Zuliang Peng

ABSTRACT

With the advent of the era of knowledge-driven economy, the research on human resources accounting is more and more significant. As a carrier of knowledge, the human resources will have an increasing impact on social economy. The human resources shall be also included in the accounting which is an important tool of economic management as the important content of its research. This paper has briefly discussed the theory of human resources accounting and the issues related to recognition and measurement methods, and discussed and studied the applications of human resources accounting on this account to provide reference for the practical applications of the human resources accounting.

KEYWORDS

Human Resources; Human Capital; Human Resources Accounting; Human Resources Measurement