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《Journal of Guangxi University of Finance and Economics》 2006-03
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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
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【Co-citations】
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
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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
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1 ;行为成本管理探索——以自我管理为中心[A];[C];2005
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【Co-references】
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
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