Human Capital Equity And Study On Its Accounting Issues--In Center Of Value Chain Accounting

A lawyer in America first put up stock ownership incentive plan at 1960s. It is reported that about 90% corporations in the market apply ESOP. They had improved their productivity, profit margin and the income. This approved that stock ownership incentive plan has play a role in the society. But stock ownership incentive couldn' t be applied on all kinds of industries and companies. The price of the stock has a little relationship with the performance of the manager. Stock ownership incentive couldn't incent the employees in essence.Human capital equity is the collection of the ownership and its derivative use, dispose and right of access during the market exchange. It is the regulation to behavior, and it can reflect the social relationship in essence. The objective of stock ownership incentive is to achieve the inspirit in short term and long term. By measuring the individual contribute to the increment through value chain, it could mobilize the enthusiasm, go-aheadism and creativity. It will make the individual and the corporation has the same objectives so as to incent the employees in incense.The essay aims to solve the financial and accounting issues related to incentive on human capital equity by value chain accounting. By admitting human resource capital and material capital value chain accounting estimates the individual contribute by the internal transfer price mechanism, value attribute mechanism and value estimate mechanism. The value chain accounting makes the reward has a close relationship with the contribution by the employee. So it can make the individual and the company develop together.There are two basic accounting equations. One is human resource equation plus material resource equation equals to debits of human resource and debits of material resource and ownership of laborer and ownership of material capital . the other is the net value of unit value chain equals to the output of the unit chain minus the cost of the unit chain. On the accounting subjects, it will set new subjects related to human resource. And the original subjects about cost and expenses will back off to the secondary situation. The information about the strategic alliance and the unit value chain should be disclosed.