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1 人力资源会计信息披露的必要性 人力资源会计是鉴别和计量人力资源数据的一种程序和方法。其目标是将企业人力资源变化的信息、提供给企业和外界有关人使用。随着经济的发展,人力资源会计信息的披露显得越来越重要。 (1)知识经济的时代特点决定了人力资源在知识经济发展中的重要地位。如果不对人力资源进行确认、计量和报告披露,势必会影响会计信息的公允性、适当性和充分性。
A human resources accounting information disclosure necessity human resources accounting is to identify and measure human resources data a procedure and method. The goal is to provide information about the changes in the human resources of enterprises to the enterprises and the outsiders. With the development of economy, the disclosure of human resource accounting information becomes more and more important. (1) The era characteristics of knowledge economy determine the important position of human resources in the development of knowledge economy. If you do not confirm the human resources, measurement and reporting disclosure, is bound to affect the fairness, adequacy and adequacy of accounting information.