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《Journal of Chengde Petroleum College》 2004-03
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On Some Questions of Human Resource Accounting

MA Si-hai,HAN Dong-hai(Shijiazhuang Railroad College,Shijiazhuang,050043,China)  
This paper discusses the recognition,measurement and report of human resource accounting,then comes up with a whole framework of human resource accounting.This paper further states that human resource should be assets,enterprises should choose measurement method according to their own aims,and financial accounting report should disclose accounting information perfectly and fully,including the information of human resource accounting.
【CateGory Index】: F235
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 WANG Hai-ying (Anyang Sifang Accountant Office, Anyang 455000, China);Probe into Some Problems of Human Resource Accountancy[J];Journal of Anyang Institute of Technology;2006-02
2 CHEN Wei;Tentative Ideas on Establishing Accounting System of Human Resources in Our China[J];Journal of Fuqing Branch of Fujian Normal University;2003-S1
3 Zhang Ailing;A Discussion on Human Resources Accountant's Measurement[J];Journal of Fujian Commercial College;2006-05
4 PENG Gang (Department of Economics and Management, Guizhou College of Nationalities, Guiyang, Guizhou, 550025, China);Research on the Problem Related to Human Resources Accountancy[J];Journal of Guizhou University(Social Scionce);2004-06
5 CHENG Lei 1, AI Xin-yu 2 (1. Department of Accounting, Guizhou College of Finance and Economics, Guiyang, Guizhou 550003, P. R. China; 2. Guizhou Trade and Economic School, Guiyang, Guizhou 550000, P. R. China);Queries about the Theory of Human Resource Accounting[J];Journal of Guizhou College of Finance and Economics;2002-06
6 JIN Lin-hu (Department of Human Resources,Huainan Coal & Mine Group,Huainan Anhui 232001);To Discuss Some Related Problems about Human Resources Accounting[J];Journal of Huainan Vocational & Technical College;2006-03
7 YANG Rong-yan (Department of Accounting, Jinan University, Guangzhou 510632, China);On the Human Resource Equity Accounting[J];Journal of Jinan University;2001-02
8 ;Analysis of Application on Human Resources Accounting in Enterprise Management[J];Pioneering with Science & Technology Monthly;2008-09
9 Wang Lihua(Jiangxi University of Finance & Ecnimics, Jiangxi Nanchang 330013);On the Promotion of Human Resource Accourting[J];Science Mosaic;2007-12
10 JIANG Rong (Financial Office of Luoyang, luoyang 471023,China);Brief Discussion on the Intellectual Economy and the Accountant of Human Resource[J];Journal of Luoyang Technology College;2006-04
China Proceedings of conference Full-text Database 1 Hits
1 CHEN Wei;Tentative Ideas on Establishing Accounting System of Human Resources in Our China[A];[C];2003
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