摘要
过对国内A股上市公司人力资源会计信息披露情况的调查和分析,得出以下结论:人力资源会计在我国实践中已经有所发展,并非以往所认为的"基本处于停滞状态";企业对人力资源会计信息的披露也表现出比较强的积极性。
Based on analysis of the A-share listed companies＇ human resource accounting （HRA） information disclosure, this paper concluded that HRA in China had been developed in practice, not previously considered ＂almost at a stagnation＂; and listed companies show some enthusiasm on HRA information disclosure.
出处
《财务与金融》
北大核心
2011年第5期31-36,共6页
Accounting and Finance
关键词
人力资源会计
信息披露
现状
动机
Human Resource Accounting
Information Disclosure
Current Situation
Motivation
