Entrepreneur Manpower Capital Discusses

The course that classical enterprise transforms to modern enterprise is also the course that entrepreneur manpower capital and inhuman force capital split. Classical enterprise, capitalist as inhuman force capital investor, it is also the management of enterprise. Along with modern enterprise organization grow up with development, entrepreneur then can stand independently gradually in material capital owner, become enterprise the most rare resource that is short of. Entrepreneur is the soul of enterprise, not only has the merit of act enough importance in the aspect of deciding enterprise surplus number, and compares with other enterprise members, the cost of entrepreneur enthusiasm that loss brings is larger, is seen from the angle that encourages, entrepreneur should possess surplus to ask for right.Modern enterprise is the result of cooperating of manpower capital and inhuman force capital, entrepreneur then can be independent but other enterprise input essential factors and the essential factor of trade as, form the economic resource of enterprise. Accountant is information system, should incorporate all enterprise resources into accounting accounting system, should stand in just position, to participate in enterprise contract negotiation different aspects offer information. The traditional accountant of human resource is under the assumption of "wealth employ capital", use it location is inhuman force capital investor, its goal is the information that offers decision for inhuman force capital investor, think that manpower capital owner is to have been invested in object as fixed assets. Do not see, it is economic to develop, manpower capital is more and more important, manpower capital from have been invested in the partner who becomes enterprise for elephant. Accountant should satisfy the enterprise that pays attention to accounting information contract different aspects conclude a treaty the demand, entrepreneur resource is enterprise the most rare resource that is short of, should become accounting accounting one of object, become the important composition part of accounting information.Is just based on the knowledge for entrepreneur manpower capital importance, the author has suggested that entrepreneur manpower capital is accounting, it is a brand-new branch of accounting department, distinguish and measure method and a kind of accounting course of entrepreneurmanpower capital data, its goal is will the information of entrepreneur manpower capital change, offer to enterprise and outside relevant personage to use.Entrepreneur manpower capital is accounting so as entrepreneur this special manpower capital is research object, synthesize to utilize management study, method and much subject theories such as economy, behavior science and accounting, have founded the basic frame of entrepreneur manpower capital accountant. The research of this paper is spread out from some following aspects:1 . The theoretical foundation of entrepreneur manpower capital accountant, it contains manpower capital theoretical, enterprise theoretical and entrepreneur theory. Lead into the manpower development of advance and economy of capital theoretical major explanation science and technology is away from do not open manpower capital, the important role of manpower capital is other any capitals place can not replace. Manpower capital theory is accounting for human resource to produce to establish, is theoretical and basic, in the accountant of human resource a series of important concepts such as manpower asset and manpower capital establish to offer theoretical basis. For enterprise theory, especially the contract nature of enterprise, make us know that modern enterprise is the result of cooperating of manpower capital and inhuman force capital, this enters accounting accounting system for manpower capital, for manpower capital property right establish to offer theoretical foundation. For entrepreneur theory, through the increased relation for entrepreneur manpower capital and economy, entrepreneur limit, the...