Study On Human Capital Property Right Accounting

With the arrival of knowledge-based economy, human capital is becoming more and more important, the realistic problem take place caused by the status of human capital investment and profit, many enterprises are wandering in a "investment - the vicious circle of losses", they cannot develop, and not a sound human capital property right system is the deep reason. Along with the rapid development of social economy and economic system reform, our country's human resource development and utilization, configuration, flow mechanism and safeguard system, etc, are facing a series of new problems, all of them have requirements system innovation and policy change. Long-term since, our country theory concerned the non-manpower capital, and discusses non-manpower capital problem such as the main land, workshop, and equipment, how can only pay attention to construction of human capital property right to define the clear, but ignore the enterprise system in the construction of human capital property right system of human capital owner status and human capital property right system construction. The deepening of the enterprise reform in China as one of the important contents of human capital property right should be relevant system construction.In short, the human capital property right accounting discards a single physical capital property, emphasizes the right structure of physical capital and human capital property. It advocated a human capital investment and take participate in the distribution of enterprise surplus value in order to incentive the human capital owner .Under the guidance of the theory of human capital property right, we are trying to analysis the current situation of human capital market, to research enterprise human capital property right system from every Angle in-depth, in order to provide theoretical support in theory for enterprise's system innovation, it also promote property configuration, lay the foundation to recognize and measure the accounting factors .it has a certain stimulative effect to enterprise reform and China's deepening economic development .