The Study Of Partnerships Human Capital Accounting Information Disclosure

In recent years, there are a large number of partnerships in chinese venture capital, accounting and auditing services, legal consulting and other industries.In these partnerships,human capital is the main driving factor in business performance,which is defined as human capital-driven partnerships by us.An agreement between the copartners shows that partnership human resources is recognized as capital financially,but has not yet been reasonably recognized by accounting and disclosed as accounting information.In other words,even in the human capital-driven partnerships,its human capital accounting information disclosure still have some missing.Using this as a starting point,we made exploratory thinking and analysis related to human capital accounting information disclosure in the above-mentioned partnership. As the theoretical level,through the status research,the current accounting treatment of partnerships do not have a reasonable accounting for human capital. although these partnerships have the personality characteristics,but also share the general characteristics of the main body of accounting,to satisfy the basic norms and principles of the disclosure of accounting information, disclose its human capital accounting information, enable quality of accounting information to meet the requirements of financial and accounting reunification,comprehensive,importance,relevance. But the applicable accounting standards of the partnership are still missing,unobvious benefit restrain its human capital accounting information disclosure initiative, pricing function of human capital market has not been effective,partnerships accounting theory need to be improved,the partnerships labor-funded is lack of corresponding legal norms,and all of these obstacles have resulted in that human capital accounting information is not yet fully disclosed.As practical level,accounting model for human capital's equity as an important reference, combined with the specific accounting needs of above-mentioned partnerships, through accounting methods to build its human capital accounting information disclosure mode,to objectively reflect the fact that human capital involved in distribution of profits, and proposed relevant recommendations in view of human capital accounting information disclosure obstacles.With the in-depth development of partnerships human capital theory and application,as well as the gradually improved of the accounting norms,human capital market,laws and regulations,when the time is ripe,partnerships human capital accounting information will be fully disclosed.