human capital accounting research（人力资本会计研究）.docVIP

Human Capital Accounting Research Paper Introduction: the emergence and development of accounting history tells us that it is there is a fundamental contradiction between the limited and unlimited between human needs resources (including human resources) of the decision. Accounting there is an inherent ‘impulse’ that the scarce resources into their accounting scope to help people manage and resource allocation in the development and the changing course of business in society, human resources, especially human resources Entrepreneurs It is becoming more and more scarce, human resources as a scarcity of resources into the field of accounting consistent with the basic laws of accounting development. Traditional human capital accounting in the ‘Capital of wage labor’ hypothesis, which users locate a non-human capital funders, the goal is to provide investors with information on the non-human capital-related decisions, such as the measurement of human resources with the historical cost, the actual Non-interest expenditure on human capital in human capital, investors still regard as the only non-human capital investor enterprise, that human assets are the same as the fixed assets investments, its use is also no different from other financial assets. Keywords: human capital, accounting, human resources 1. Human Capital Accounting Accounting necessity of generating research and development history tells us that it is there is a fundamental contradiction between the limited and unlimited between human needs resources (including human resources) of the decision. Accounting there is an inherent ‘impulse’ that the scarce resources into their accounting scope to help people manage and resource allocation in the development and the changing course of business in society, human resources, especially human resources Entrepreneurs It is becoming more and more scarce, human resources as a scarcity of resources into the field of accounting consistent with the basic laws of