Application in China of human resource accounting

DOI

10.2991/icetss-14.2014.10How to use a DOI?

Keywords

Accounting measurement, Human resources, Human resource accounting, Human Capital

Abstract

The 21st century is the era of knowledge economy, Competition among enterprises has been the natural resources and capital competition to the competition of talents, knowledge and talent as a powerful force for social development and its importance is more and more attention. Human resource accounting in the use of economics, organizational behavior based on the principle of mutual infiltration, mutual combination, a special kind of accounting discipline formed and human resource management, is a procedure and method to measure and report the cost and value of human resources to the organization, is a new field of accounting discipline development. In this context of human resource accounting as a new branch of accounting emerged. China currently accounting for the Study of Human Resources to explore the application of human resource accounting situation in China, analyze difficulties and problems studied its existence and provide some solutions to the further development of China-based human resource accounting.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mengfei Xiang
PY  - 2014/11
DA  - 2014/11
TI  - Application in China of human resource accounting
BT  - Proceedings of the 2014 International Conference on Education Technology and Social Science
PB  - Atlantis Press
SP  - 46
EP  - 50
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetss-14.2014.10
DO  - 10.2991/icetss-14.2014.10
ID  - Xiang2014/11
ER  -