Research on Human Resource Accounting
ZHANG Ming1,XU Jin2 (1.School of Accountancy, Shanghai University of Finance and Economics, China, 200443) (2.Shanghai College of Business Accounting, China,200011)
This thesis makes thorough researches on human resource accounting. It illustrates the characteristics of human resource measurement in accounting field.It also investigates how to select the measurement model for human resource accounting and the disclosure method of human resource information, in accordonce with the theories of objective and latitude of human resource accounting. This paper aims at putting up some constructire ideas for human resource accounting in China.
【CateGory Index】： F234