Human Resource Accounting (Revised Second Edition)

Author: Liu Zhongwen
Publisher:
Publishing Date: 2006-01-01
Features: This book is the revised edition of the author's "Human Resource Accounting" published in 1997. "Human Resource Accounting" is one of the first textbooks and monographs on the subject of human resource accounting in China. Since its publication, it has been widely recognized by the accounting theory community, selected by some institutions as teaching materials for human resource accounting courses, and awarded the Second Prize of the 5th Beijing Philosophy and Social Sciences Outstanding Achievement Award in 1999. To adapt to the new situation of China's economic and social development, this revised second edition consists of seven chapters. Based on the original important chapters such as "Human Resource Accounting Theory," "Human Resource Cost Accounting," and "Human Resource Value Accounting," a new chapter titled "Human Resource Social Insurance Fund Accounting" has been added. This further expands the scope of application of this book, makes its system more complete, content more detailed, and closer to practical use.