Proceedings of the 2014 International Conference on Education Technology and Social Science

Application in China of human resource accounting

Authors
Mengfei Xiang
Corresponding Author
Mengfei Xiang
Available Online November 2014.
DOI
https://doi.org/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.
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Proceedings
2014 International Conference on Education Technology and Social Science
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2014
ISBN
978-94-62520-40-0
ISSN
2352-5398
DOI
https://doi.org/10.2991/icetss-14.2014.10How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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