21世纪是知识经济占主导地位的时代,人力资源是一个公司真正能够拥有的最有价值的资产,它影响公司的盈利能力,对提高经济效益起着决定性的作用。因此;在资本市场上,人力资源信息是投资者科学地评价公司市场价值所需要的重要信息,它能影响投资者的决策。然而,人力资源信息至今仍没有作为公司信息的重要组成部分,与公司其他信息一起向利益相关者披露。 很多学者认为其主要原因是人力资源不具备可计量性和可靠性,在财务报表中难以确认。但是,这并不能作为不披露人力资源信息的充分理由,第一, The 21st century is the era in which the knowledge-based economy is dominant. Human resources are the most valuable assets a company can really possess. It affects the profitability of a company and plays a decisive role in raising economic efficiency. Therefore, in the capital market, human resource information is an important information that investors need to scientifically evaluate the market value of the company, and it can affect investors’ decision-making. However, human resources information is still not yet an important part of corporate information and is disclosed to stakeholders along with other corporate information. Many scholars believe that the main reason is that human resources do not have the measurability and reliability, which can not be confirmed in the financial statements. However, this does not provide sufficient justification for not disclosing human resources information. First,