| 人力资源会计信息披露若干问题探讨 |
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| 引用本文： | 王林芳.人力资源会计信息披露若干问题探讨[J].科技情报开发与经济,2005,15(22):128-129. |
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| 作者姓名： | 王林芳 |
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| 作者单位： | 山西金融职业学院,山西太原,030008 |
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| 摘 要： | 人力资源在知识经济时代已成为企业的“第一资源”,越来越多的投资者开始关注企业所拥有的人力资源信息,并把它作为评判一个企业是否能够长久发展壮大的重要因素。介绍了人力资源会计信息披露的必要性,披露的原则、内容和披露的形式。
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| 关 键 词： | 人力资源 人力资源会计 会计信息 会计报表 |
| 文章编号： | 1005-6033（2005）22-0128-02 |
| 收稿时间： | 2005-08-29 |
| 修稿时间： | 2005年8月29日 |
Probe into Some Problems of the Publishing of the Human Resource Accounting Information |
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| WANG Lin-fang.Probe into Some Problems of the Publishing of the Human Resource Accounting Information[J].Sci-Tech Information Development & Economy,2005,15(22):128-129. |
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| Authors: | WANG Lin-fang |
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| Institution: | WANG Lin-fang |
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| Abstract: | The human resource has become the "first resource" of the enterprise in the times of the knowledge-based economy, and more and more investors, who begin to pay attention to the human resource information possessed by the enterprise, regard it as an important factor for identifying whether or not an enterprise can develop and strengthen permanently. This paper introduces the necessity of publishing the human resource accounting information, and expounds the principles, contents and forms of the publishing. |
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| Keywords: | human resource human resource accounting accounting information accounting statement |
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