The Study of Human Capital Accounting of Venture Capital Project Based on EVA

摘要

The article Starting from the human capital costing, Mathematical Modeling as a leading, put forward research ideas that Divided Corporate profit into two parts of human capital and Physical capital. Building human capital accounting model Through the economic value added model (EVA), And then make a study of Human Capital Accounting. Provide a basis for Human Capital Accounting, and has solved the calculating difficulty of the human capital to some extent