我国目前不宜推行人力资源会计  

On the Unsuitability of Human Resource Accounting for China

作　　者：刘晓梅[1] 闫素梅[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《贵州财经学院学报》2002年第4期52-53,共2页Journal of Guizhou College of Finance and Economics

摘　　要：人力资源会计受到绝大多数会计学者的欢迎 ,很多学者认为我国也应该实行人力资源会计。但是 ,从企业理论、会计信息的供给与需求、会计信息失真的角度看 ,我国目前还不宜实行人力资源会计。Human resource accounting is popular among the vast majority of accounting scholars, who believe that it should be applied in China. Taking account of the supply of and demand for and the inauthenticity of accounting information as well as theory of firms, however, human resource accounting does not suit China at present.

关 键 词：人力资源会计 中国 会计信息质量 人力资源 财务资本 

分 类 号：F234.3[经济管理—会计学]