The article discusses on the point that it is a practical accounting management measurement on the basis of the practical situation to make the debt recombination principle when the enterprise is short of capital and hard to pay the debt, and the creditor and the debtor can reach an agreement.
Such as how to manage the stock -options plan, how to design the stock resources of the exercise, how to evaluate the price of the stock-options or how to process accounting management on stock-options, etc.
Based on the definition of ownership, this paper aims to make an systematical analysis to property rights operation of human resources including the structure of property rights, deals between powers and functions, and composition of rights and interests, opens out the inner mechanism of accounting procedures of human resources for property right operation, and seeks for criteria faced by accounting application of human resources according to systematical arrangement to accounting management from the initial property rights to dynamic powers and functions, till the ultimate rights and interests.
Formulating modern, regulated and efficient standard of accounting management and accounting revealing linked to international practice is the foundation to strengthen the management of assets and liabilities and that of risk as well as the indispensable sector of state ? run commercial banks transmitting to modernized international ones.