The Research On Theory Of Human Capital Sharing Enterprise Income Earning And Relative Accounting Problems

Full display human capital's innovation ability is a determining factor of forming the enterprise core competitive ability and gaining excess profit, therefore the research on human capital sharing income and relative accounting problems have important theoretical significance and the practical value. By reviewing the theory development condition of human capital theory and relative accounting theory, we summarize the theory development course, the research hot spot and the difficulty .In this foundation, we focus on the rationale, the microscopic environment, the realization ways and accounting treatment as well as the information disclosure of human capital sharing enterprise income earning .By this way, we try to consummates the theory of human capital sharing enterprise income earning from the microscopic aspect then solves the relative accounting problems.This thesis firs review and summary the human resources accountant's research condition, the human capital theory, the enterprise theory as well as accounting equity theory, in these aspects, elaborates the basic theory, and analyzed several types of enterprise microscopic environment. In this foundation, several human capital sharing enterprise income earning ways have been summarized at present condition, and relative counting treatment has been improved. The stockholder's rights plan of ZOJE stock firm, show that current accounting information disclosure system is insufficient, and a improvement proposal is put forward about how to fully disclose the human capital and its sharing of enterprise income earning in the financial report.This thesis major point and innovations include: (1) Human capital equity characteristic determined the human capital owner and the financial capital owner to share the enterprise income earning together. The enterprise theory development and accounting equity theory development have provided theoretical basis for the human capital share enterprise income earning. (2) The extent of sharing enterprise income earning relate to negotiations strength between human capital and financial capital. In different enterprises human capital sharing its income earning is different as same as different kinds human capital in one enterprise. (3) Present related laws and regulations have no scientific and detailed standard to accounting treatment about human capital sharing enterprise income earning, the information disclosed is insufficient to make the report user to understand the human capital condition. By "color model" which combine off balance sheet disclosure with balance sheet disclosure, financial information with non-financial information, multi-level and multiple perspectives, full disclose human capital sharing enterprise as well as its influence in management.