金融企业人力资源会计信息披露研究—以招商银行为例

目前对人力资源会计相关问题的研究主要集中在计量、核算方面，而对人力资源会计信息披露方面的研究相对较少。随着企业的人力资源会计的发展，人力资源会计出现的弊端，因此人力资源会计信息披露就成了必然。本文主要对招商银行人力资源会计信息披露问题进行研究分析，披露人力资源会计信息披露存在的问题，从而提出政策和建议。
关键词：人力资源会计；信息披露；政策建议

Financial enterprise human resources accounting information disclosure research
       —Use China Merchants Bank as an example

Abstract：On the human resource accounting related studies mainly focus on measurement, accounting, and human resource accounting information disclosure of the relatively few studies. With the development of human resources accounting, human resources accounting malpractice, therefore the human resource accounting has become inevitable. This paper focuses on the China Merchants Bank human resource accounting information disclosed the question to carry on the research analysis, disclosure of human resource accounting information disclosure problems, thus put forward the policy and suggestion.
Key words：Human resources accounting; Information disclosure; Policy recommendations 

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