摘要
本文对我国上市公司人力资本信息披露的作用和意义作了详细的分析!并对上市公司人力资本信息披露提出了自己的构想。作者认为:在知识经济时代,人力资本已成为企业的一项最重要的资源,投资者有权知道上市公司的人力资本情况,上市公司的会计资料应逐步考虑提供人力资本的信息。
The author analyzed in detail that the role the disclosure of human resource information plays in the domestic on-the-board companies. The author indicated that human resource is one of the most sig-nificant resources of enterprises in the era of knowledge economy. She holds that the investors are entitled to acknowledge the HR information about the on-the-board companies; in turn, the companies should adjust their accounting data to meet the demands.
出处
《上海理工大学学报（社会科学版）》
2001年第2期22-23,共2页
Journal of University of Shanghai for Science and Technology：Social Sciences Edition
关键词
知识经济
人力资源
信息披露
knowledge economy
human resources
information disclosure
