Research On The Basic Theoretical Framework Of Accounting System Of Social Human Capital

People gradually realize that human is also a kind of capital with the rise of economy, and human capital has become the decisive factor in the economic growth. As a result, the research on human capital has attracted more and more attention. The microcosmic human capital, such as individual and corporate, is easily defined and measured, but the measurement of social human capital is very complex. At present, the research on human capital of the macro society, which doesn’t have connetction with SNA but valuable calculation, is still in the exploring stage.Seeing that the global backword research on the accounts of social human capital directly affects the accuracy and comprehensiveness of SNA, and the attached table named "The Accounting Table of Treated Volume of Population Resources and Human Capital"from "The System of National Accounts in China (2002) "only includes the accounts of treated volume, it is necessary to bring human capital into SNA to form the basic theoretical framework of social accounting system of human capital."The Attached Table of Accounting Social Human Capital" and "The Attached Table of Accounting National Human Capital" from 2006 to 2011, which reflect the relation between stock and flow and the relation between treated volume and value, are made up of the beginning and ending stock account, the flow account, the depreciation account and the revaluation account. The scientific and reasonable basic theoretical framework of accounting system of social human capital is not only constructed by a attached table but also a bridge from "The Attached Table of Accounting Human Capital" to the central framework of SNA.