Property Economics of HR Accounting

It was pointed firstly that the fundamental cause of the nonapplication of human resource accounting and intelligence capital accounting lies in the shortage of specific and deep researches about the property rights of human resource.This paper compared the two main sorts of the transactions of the property rights of human resource-commercialized transactions and capitalized transaction,analyzed the functional structure of property rights of human resource, and clarified that human resource accounting system is one of the basic segments of the institutions of property rights of human resource. The paper provided a framework for the designing and application of human resource accounting.