The Research On The Accounting Treatment Of Professional Football Club's Player Human Resources

With the transfer fee of football players is increasingly higher,the accounting recognition and measurement of human resources is the basis of sustainable development for Professional football club.They need to define the human resources of football players and analyze the factors which influence the value of human resources in order to estimate it accurately.That can help to form the core competitiveness and optimal allocation of own human resource.Of course,it is conducive to the development of player's transfer market.This article is going to study how tomake the accounting recognition and accurate measurement of professional football club's human resources under the current accounting standards.This thesis is using the basic theory of human resources accounting with Literature research method and case method.Firstly,this article describes the background and research significance of player's human resources.Secondly,it clear the definition and characteristics of human resources and divides the player's human resources into three categories which are players from transfer,free agent and Youth Academy,then it writes the theories of football player's human resource accounting,including property rights theory,and asset-liability view.Through the analysis of the status quo,there are three problems about the player's human resources accounting treatment of Guangzhou Evergrande Taobao that accounting recognition scope is incomplete,accounting measurement methods don't reflect the real value and accounting information disclosure is not comprehensive.The reason why these problems exist is that the guiding ideology has not transferred from Revenue-expense view to Asset-liability view.Finally,on the basis of problem analysis,we summarize the problems and giving related suggestions as follows.The club should recognize football player's human resource as an intangible asset,and improve the player's human resource value evaluation mechanism and increase the degree of accounting information disclosure,especially non-financial information.It is better to reflect the real value of player's human resource relatively and is helpful for information users to get useful information.