Research On Human Capital Equity In Accounting

Mankind had stepped into 21st century,the knowledge-based economy is developed rapidly.Just under the age's background of the knowledge-based economy,the factor playing decisive role has turned from substantial material to knowledge in economic growth and making fortune.As the carrier of knowledge,human capital has been playing an important role in the survival and development of firm and has become the most valuable resource.In order to offer true and complete information for all kinds of information demanders, human capital should have been taken in accounting information system.Thus,the author constructs the new model of accounting about human capital equity on the basis of studying a mass of literature .The study work of this paper is developed mainly from three aspects:Firstly.On the basis of analyzing human capital theory,enterprise theory and the theory of enterprise property right processing,this paper studies the character of modern enterprise that the owners of human capital and financial capital should share the enterprise property rights together.This character establishes academic foundation for confirming human capital equity in accounting.Secondly.By combining the analysis of human resource cost accounting and human resource value accounting with the above academic analysis,this study concludes its necessity and specialty about constructing human capital equity in accounting.In the end.On the basis of making some comments on human resource equity accounting in existence,this paper puts forward an original idea.Firstly,this paper consults academic thought of both behavior accounting and three-dimensional accounting.At the same time,attempting not to change traditional two-dimensional principle in financial accounting,this paper adds human assets and human capital in accounts which can reflect the equity of human capital and its changing and increased value of all kinds of labor behavior which can directly reflect labor effect of personnel in traditional equity accounts.Besides,according to applying the principle of Marx's work value theory and chain value,this paper calculates additive value of all kinds of labor behavior firstly and calculates the value of human capital and its distributive quantity of...