Research On The Improvement Of Accounting Reports Based On Human Capital Perspective

Under the knowledge economy condition, it can be said that the quality and quantity of human capital determines the survival and development of enterprises, businesses and individuals in making investment decisions is also increasingly concerned about the human capital information. But the current contents of accounting reports is seriously lack of information on human capital. From the perspective of human capital to perfect the current accounting reports is a great way to study the disclosure of the human capital information.It is through the accounting recognition, measurement and disclosure to make the accounting reports. Therefore, this study also carried out several links from the above facts. The main content of the paper is as follows:(1)according to the principles of recognizing, the formation of human capital that formed by business investment should be recognized as human assets.(2)and then, a series of follow-up treatment should be conducted. In the measurement, the cost measurement and value measurement of human capital are discussed separately. And try to improve the monetary measurement of the value of human capital. A comprehensive evaluation method to measure the value of human capital that based on D-S theory is made.(3)on the basis of the records and measurement of human capital, this paper considered to announce the information in the three main table, and designs Schedule 2 to disclose the basic information of human resource and the changes of the value of human capital. The information that is failed to disclose in the table should be supplied in the note of accounting statements.At last, the author summarizes the content of this article, and raise the prospects of further research. Hope that there will be more in-depth research in this area.