Exploration of Measurement and Information Disclosure of Human Resource Accounting under the Performance Management

摘要：

With the advent of the era of knowledge economy, peoples concern for human resources is becoming increasingly, the importance of human resource are becoming increasingly prominent, which yields to the new requirements of the theory of accounting content and structure. To analysis and study the relevant human resource accounting issues, method of summarization and comparative analysis were applied in this work. We propose a measurement model of human resource accounting under the construction of present value and the fair valuebased measurement, our country must be quickening to implementing the measurement and information disclosure of human resource accounting, which will be constructively implementation of Chinas human resource accounting system.

关键词： Human resources accounting stipendiary prompting present value measurement

作者: PAN Longpin

作者单位: Chongqing Technology and Business University, Chongqing, China 400067

会议类型: 国际会议

会议名称: 2009 International Forum of Human Resource Strategy and Development(2009人力资源战略与开发国际高层论坛)

会议地点: 济南

会议语种:英文

页码: 167-172

在线出版日期: 2009-10-24（万方平台首次上网日期，不代表论文的发表时间）