Human Resources Accounting Research Based On The Perspective Of Property Rights

Entering the21st century, businesses have tremendous changed. Rapid development of the knowledge economy, human society enters the era of knowledge economy, economic growth, wealth creation no longer mainly relies on material resources, but more has come to depend on human resources, human resources become the real drivers of economic growth sources. In this context, human resources and accounting combined with each other, on the one hand more and more domestic and foreign scholars study human resource accounting, on the other hand the development of human resource accounting has been in the theoretical stage, human resource accounting in the enterprise applications is rarely, either reflect in the accounting standards. In response to this phenomenon, this article research the human resources accounting, hoping to the human resource accounting can be a good use in the practice, and is conducive to the development of enterprises.This article, based on the property rights theory, combined with the labor theory of value and surplus value, labor contract theory, through the human resource accounting theory research both at home and abroad and its practical study on the application status in China, analyze why the development of human resources accounting in China is in trouble, this article considers the main reason is that the definition of property rights are not clear. Therefore this article illustrates the importance of property rights theory to the development of human resource accounting, and analyzes the definition of human capital property rights, it includes two parts, the one is human resources property right owned by individuals, the other one is the human capital and material capital sharing enterprise surplus revenue, and determining the value of human capital. Through clearly defined on the property right of human capital, this article designs the procedure of human resource accounting, separately from the period of acquisition holding and finishing analyze the property operation of human resources, and determining the share of the property ratio of the human capital and material capilal. And under the conditions of the traditional principles of debits and credits set up such as human resources, human capital and other accounts in the accounting system. Finally this article passes the reporting and disclosure to reflect changes in the human resources information in the enterprise.Application of human resource accounting in the enterprise, it can provide more value information to internal and external, meet the needs of various stakeholders, improve the efficient management of enterprise and making the right decision, and conducive to investors and creditors to make the right decisions. From the perspective of property rights can reflect the relationship between the enterprise’s property right structure, protection of property rights, further optimizing the allocation of enterprise property rights, enabling enterprise to stable and orderly development.