The Research On Disclosures Of HR Accounting Information

In the field of Social Science, particular in the field of Economics and Management, Human Resources issue is always a hot topic. Economists of different periods have placed a high priority on Human Resources issues. In this dissertation, the author holds the opinion that implementing the Human Resources Accounting comprehensively is still on an early stage because of immature theory, although with the development of society and economics, implementing the HR accounting is inevitable. However, the HR accounting information is relevant to the stakeholders, we still should disclose the HR accounting information. So, this dissertation focuses on problems of HR accounting information disclosures.The author studied a couple of listed companies, and found some problems on Human Resources accounting information, including: (1) Difficult to disclose HR accounting information in the financial statement; (2) "Insufficient" and "overloading" disclosures exist at the same time. There are some reasons here, including: (1) The difficulty of HR accounting information disclosure exists because of immature theory and technic; (2) The corporates are not willing to disclose HR information because of severe competition; (3) The existence of Principal-Agent theory results in over-cautious disclosures; (4) The consideration of cost of litigation; (5) No uniform reporting pattern; (6) The needs of users can't be transferred effectively.At the end, the author advises: (1) Strengthen the study of the theory and technics of HR accounting; (2) Disclose the HR accounting information by law and maintain fair competition; (3) Establish effective manager market; (4) Reduce the uncertainty of HR accounting information; (5) Unify the disclosures of HR accounting information; (6) Establish effective communicating channels.The domestic scholars and experts who are committed to study Human Resources Accounting come down to the disclosures of HR accounting information, they all advise to improve the existing financial statements. The author considers that the disclosures of HR accounting information can not merely be an improvement of the existing financial statements, but should be made on the notes, which are also the main innovative points of this dissertation. And because of immature theory and technic, we should give priority to the non-financial information.