The Plight of Human Resource Accounting and the Way out

摘要：

The cost and value information of human resources has significance to human resources management. However-, human resources are difficult to measure, and it leads human resources accounting to a plight both in research and application. In this paper, two major human resource measurement models were compared, it showed that the contradiction between the definition and the measurement of the human assets leads to the plight human resource accounting faced. For the objective of accounting is to provide infonnation related to stakeholders decision-making, so the author seek to achieve the objective of human resource accounting ,and avoid the argument between the definition and the measurement of human resources. That cost information should be recognized and the value information of human resources should be disclosed in the notes of the report , so that all kinds of human resource accounting information can be appropriately disclosed in financial statements ,and can be valuable to the human resource management decisions.

关键词： Human resource accounting The definition of assets Measurement

作者: CHEN Yan

作者单位: Shandong Institute of Light Industry, Jinan, P.R.China, 250353

会议类型: 国际会议

会议名称: 3rd International Forum of Human Resource Strategy and Development(2010年第三届人力资源战略与开发国际论坛 HR 2010)

会议地点: 济南

会议语种:英文

页码: 467-470

在线出版日期: 2010-10-01（万方平台首次上网日期，不代表论文的发表时间）