Human Capital Accounting Research on the View of the General Virtual Economy

The emergence of the human capital is one of the most important new characteristics of enterprise developing in general virtual economy.And human capital is the key point of enterprise in using the information resources to create virtual value.Human capital and material capital share ownership,which is the tendency in human capital accounting development.On the View of the General Virtual Economy this paper first elaborate the correct definition of human resource and human capital,then expand the accounting equation based on intangible assets and its creator human capital and the relationship between the accounting equation.The expanding accounting equation gives accounting basis of the material capital and human capital participate in income distribution.