The Enterprise Accounting System Arrangement Research Under The Human Capital Shareholding

According to current our country's economical development of concrete present situation, Our Government insist " two type" society development, " two type " development of enterprise, and insist on supporting new energy, low carbon development of economy. It is still our country's present primary problem to develop economy. More important, Sustainable development realizing economy in resources must be under more and more rare condition. So from certain meaning, the exploration and deepening and improvement of the Human resources and the Human capital will still be key restriction factors of national economic development. But human capital become a shareholder only for effective management these kind of human resources. The arrangements for the adoption of such a system, then certainly the owner's equity of human capital, and then combined with the Enterprise Accounting System Perspective Arrangement for the existence of its value will have a practical significance.In this paper, from adopting a comparative analysis, system analysis, structural analysis, the standardize research methods and mainly in the new institutional economics-related transaction costs and contract theory, I study an overall framework of it on the perspective of human capital shares in the accounting system arrangements of enterprises.Comparative study and thinking its principle and arrangement of Physical capital mainly in the capital structure of the traditional system, I research and analysis it in-depth. I have an overall framework of the building arrangement to the accounting system of enterprises under shares of human capital from financial management of content and functionality from the perspective of developing. Then I propose the follow-up concept of human assets envisaged. Studying of theorists by conventional thinking to the value measurement of human capital between human capital cost measurement model, and combining the Marxist political theory of materialist dialectics, I suggest a combination of both the measurement model. And more, under the proposed combination of the basis of the choice of fair value measurement attribute I conduct a proper treatment measurement of human capital. In this paper, I research the mechanism of human capital shareholding arrangement under enterprise accounting system with combination the efficiency of Williamson-type contract theory.In short, through the accounting system, related theory of new institutional economics theory, and through reading, induction, thinking and analysis, I have a more in-depth research to the Enterprise accounting system arrangement under the human capital shareholding in order to make quite forward-looking of academic theory of value.