Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of Guangxi University of Finance and Economics》 2006-03
Add to Favorite Get Latest Update

On Practical Application of Human Resource Accounting from Qualitative Characteristics of Accounting Information

YE Ying-hong(School of Management Science,Guangxi Teachers Education University,Nanning 530001,China)  
After the concept of human resource accounting was put forward for the first time in 1960s,human resource accounting has already set up a rather perfect theoretical system progressively.But it hasn't been applied efficiently in accounting practice because of various reasons.Relevance and reliability are the two most important qualitative characteristics of accounting information.However,accounting information of human resource can not meet the quality requirements so far.That's why human resource accounting fails to be applied in practice.Therefore,to meet the demands of business enterprises and society,we can disclose the information of human resource with annotations of financial statement.
【CateGory Index】: F235
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
Chinese Journal Full-text Database 10 Hits
1 JIA Jian-jun,LI Yong-li(School of Management,AHUT,Ma'anshan 243002,Anhui,China);The Games between Manpower Capital and Material Capital Which Participating in the Distribution of Income[J];Journal of Anhui University of Technology(Social Sciences);2006-06
2 Su Fengjuan Zhao Jixin(College of Economics and Business Administration,North China Univ.of Tech.,100144,Beijing,China);Research on Core Staff Cost Calculating Method in Enterprises[J];Journal of North China University of Technology Beijing China;2008-04
3 Kong Qinglin &Li Xiaolin (Chongqing Institute of Technology,Chongqing 400505);Research on the Fuzziness of Human Re sources Accounting[J];Journal of Beijing Technology and Business University;2004-02
4 LI Ying (Department of Economy and Foreign Language,Chengdu Textile College,Chengdu 611731);To Establish Accounting System of Human Resources in China[J];Journal of Chengdu Textile College;2007-03
5 Gai Di~1 Zhengwei~2;Financial Accounting: from Ideality to Reality[J];Finance & Economics;2006-06
6 GAI Di~1,LIU Hui-feng~2(1.Bnsiness School of Tianjin Finance and Economics University,Tianjin 300222,China;2.Management School of Shandong University,Jin'an 250100,China);Establishment Framework for Theory of Added Value Tax Accounting[J];Collected Essays on Finance and Economics;2006-04
7 WANG Xiu-li,ZHANG Zhao-jun (Inner Mongolia University of Technology, 010051, China);Study on the Human Capital Accounting on the Basis of Value Movement Analysis[J];Research On Financial and Economic Issues;2005-11
8 Wang Chenming (Research institute for Fiscal Science , Ministry of Finance , P.Rchina , Beijing 100036);Accounting Objectives in the process of accounting convergence[J];Journal of Communication of Finance and Accounting;2005-09
9 Wang Xaiopeng Zhu Kaixi (School of Economic and Management, Xi′an shiyou University, Xi′an,Shanxi 710065) (Accounting Department of Hunan Business College, Changsha, Hunan 410205);A Preliminary Study of Competence Asset's Disclosure[J];Communication of Finance and Accounting(Academy Version);2006-09
10 Zhang Zhi (School of Economics and Management ,Wuhan University, Wuhan, Hubei 430072);Analysis of Accounting Theory Comparison between China and America[J];Communication of Finance and Accounting(Academy Version);2007-01
China Proceedings of conference Full-text Database 6 Hits
1 ;行为成本管理探索——以自我管理为中心[A];[C];2005
2 Wang Xaio-peng Zhu Kai-xi;The Starting-Point of Financial Reporting Reform:Accounting Assets[A];[C];2006
3 Meisong Zhan Department of Accounting,Xiamen University,Xiamen,Fujian,China 361005;The Conceptual Framework for Off-Financial-Statements Disclosure[A];[C];2009
4 Lin Sen (Department of accounting,Xiamen University,Xiamen,361005,China);The analysis of rent seeking on setting accounting standards[A];[C];2005
5 ;会计准则制定与盈余管理治理[A];[C];2006
6 Li Yue’er School of Management, China University of Geosciences, WuHan 230009 China;Accounting Standards and the Quality of Accounting Professional Judgment[A];[C];2009
Chinese Journal Full-text Database 4 Hits
1 Ma Jianwei Wang Fan ( Accounting School of Beijing Technology and Business Vniversity, Beijing; Beijing Yiqin Proprietang Ltd.co., Beijing 10037 );The Application of Human Resources Accounting In Enterprise Administration: The Preparation of the Personal Information Table[J];Communication of Finance and Accounting(Academy Version);2006-10
2 ZHOU De-liang (Sector of Securities, Zhongyuan Oil & Gas Co. Ltd., Puyang 457001, China);On Confirming and Quantifying of Human Resources Accounting[J];Economic Survey;2005-04
3 DENG Qi(Shenma Group Co.Ltd,Hennan Pingdingshan 467000,China);A Study of Domestic Implementation and Use of Human Resources Accounting[J];Journal of Jiangsu Polytechnic University(Social Science Edition);2007-01
4 Wang Xianbin(Management Department,Minjiang University,Fuzhou 350108,China);A brief analysis on the framing of human resources accounting in China[J];Journal of Fujian University of Technology;2006-02
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved