Study on human resources cost accounting based on standards and general rules  

作　　者：XU Ya-hu 

机构地区：[1]School of Accounting, Zhongnan University of Economics and Law, Wuhan 430073, China

出　　处：《Journal of Modern Accounting and Auditing》2007年第11期1-6,共6页现代会计与审计（英文版）

摘　　要：The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

关 键 词：employee＇s salary human resources cost human resources cost accounting human resources cost report 

分 类 号：F234.2[经济管理—会计学]