| 浅析人力资源投资信息的形成和披露 |
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| 引用本文： | 胡北忠. 浅析人力资源投资信息的形成和披露[J]. 贵州工业大学学报(社会科学版), 2002, 4(4): 22-24 |
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| 作者姓名： | 胡北忠 |
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| 作者单位： | 贵州工业大学会计系,贵州,贵阳,550003 |
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| 摘 要： | 在企业所有的经济资源中 ,人力资源是最为重要的资源 ,它是凝聚在广大职工身上的知识、技能及表现出来的能力 ,是企业成长和发展的主要因素。而传统会计将耗费在人力资源方面的各项支出定性为一种“消费支出”或“非生产支出” ,作为一项费用来处理 ,人力资源信息不能在财务会计报告中得以很好地揭示和披露。正确地确认和计量人力资源 ,把耗费在人力资源上的支出作为一项资产 ,将其作为一项投资 ,列入资本性支出 ,在财务会计报告中充分地揭示和披露 ,可以满足广大财务报告使用者的信息需要
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| 关 键 词： | 人力资源 人力资源投资 人力资源投资信息 信息披露 |
| 文章编号： | 1009-0509(2002)04-0022-03 |
| 修稿时间： | 2002-01-15 |
Analysis of the Formation and Publishing of Human Resources Investment Information |
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| HU Bei zhong. Analysis of the Formation and Publishing of Human Resources Investment Information[J]. Journal of Guizhou University of Technology(Social Science Edition), 2002, 4(4): 22-24 |
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| Authors: | HU Bei zhong |
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| Abstract: | Among the economic resources owned by an enterprise,human resources is the most important one.It's the knowledge and skill mastered by the staff of an enterprise,and capability showed in their career.An enterprises can develope quickly and be successful also mainly because of its human resources.But the expenditure on human resources is classified as consuming cost or nonproduction cost,and can't be reported in finanicial report properly.So human resources investment must be classified and calculated correctly as an asset and investment.It shall be classified as expenditure of capital.Also it shall be reported in financial accounting report fully to meet the information demand of the financial report users. |
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| Keywords: | human resource investment on human resource information of human resource investment information report |
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