摘要
本文分析了目前人力资源会计研究存在的问题,认为要把人力资源纳入会计信息系统进行反映,首先要明确人力资源会计的理论基础,将人力资源区分为生产型和管理型两种类型进行有区别的确认与计量。同时应加强对人力资源会计信息的披露,建议现行财务报表在列示人力资源信息的同时,要建立独立的人力资源非财务信息报告。
The article analyzes some problems existed in the research of human resource accounting （HRA）. To report HR in accounting information system, firstly, it is necessary to clarify the theoretical foundation of HRA and divide HR into operating HR and managing HR to recognize and measure separately. Furthermore, to disclose more HRA information, it is suggested to join the HR messages into financial statement and establish un -financial information reports about HR.
出处
《兰州商学院学报》
2007年第6期42-45,共4页
Journal of Lanzhou Commercial College
