Exploration of Measurement and Information Disclosure of Human Resource Accounting under the Performance Management

With the advent of the era of knowledge economy, people's concern for human resources is becoming increasingly, the importance of human resource are becoming increasingly prominent, which yields to the new requirements of the theory of accounting content and structure. To analysis and study the relevant human resource accounting issues, method of summarization and comparative analysis were applied in this work. We propose a measurement model of human resource accounting under the construction of present value and the fair value-based measurement, our country must be quickening to implementing the measurement and information disclosure of human resource accounting, which will be constructively implementation of China's human resource accounting system.