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人力资源会计的研究最早可追溯到20世纪60年代,经过国际、国内专家几十年的共同努力,其研究已取得了不少成果。本文对人力资源会计已取得的主要成果进行了简述和评价,经过比较研究,笔者认为,我国上市公司在急需人力资源信息的前提下,应尽早解决其信息披露问题,本文对上市公司人力资源的信息披露提出了自己的若干建议。
The study of human resource accounting can be traced back to the 1960s. Through the decades of joint efforts of international and domestic experts, many achievements have been made in its research. In this paper, the main achievements of human resource accounting have been briefly described and evaluated, after a comparative study, the author believes that China’s listed companies in urgent need of human resources information on the premise should be resolved as soon as possible the issue of information disclosure, the listed company human resources The disclosure of information made its own recommendations.