Knowledge Enterprise Human Capital Information Accounting Disclosure

In the era of knowledge-driven economy, human capital and financial capital run neck and neck and become knowledge enterprises' two major pillars.Different from general enterprise, knowledge enterprises are through the production, spread and micro economic organization that should be used for obtaining the economic benefits of knowledge for knowledge type; the human capital is the knowledge type most important economic resource of enterprise. No matter the administrative authority inside investors or enterprises, they, in order to make correct prediction decision, become more and more important to understand knowledge type enterprise's human information. The knowledge type human capital information of enterprises is a blind spot which the accountant reveals at present, the current accountant has not carried on effective disclosure, the human resources accountant has been implemented the obstacle popularized too, this is violated with the original intention of accounting disclosure of information too.Out of to the exploration of above-mentioned problems, this text puts the meaning in such basic conception as human capital, human resources and financial capital, etc. in order at first, have analyzed the importance of the human capital in knowledge type enterprises; Reveal to existing human accountant, capital of information the state is summarized and appraised, on this basis, this text is it seek one knowledge enterprise human capital information transition mode that accountant reveals to attempt, namely it is and not basic states and value states that monetary laws reveal knowledge type enterprise's human capital to adopt the monetary law.