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1、外文翻译原文ThemarketreactiononthehumanresourcesinformationdisclosureinChineselistedcompaniesMaterialSource:May2010,Vo1.6,No.5(SerialNo.60),JournalofModernAccountingandAuditing,ISSN1548—6583,USAAuthor:ZhouXianhua,HanWei,WangYuzhouIntroductionAsasignificantunpactonthedevelopmentofenterprise
2、sfactorsofproduction,Humanresourcesplayanimportantroleinthecapitalmarket.Stakeholdersneedtotimelycontrolitsvalueinordertoincreasethecorporatecompetence.RelevantinstitutionsonChina’sinvestorsanalyzedthesurveyconductedofthelistedcompanys,accountinginformationandtheresultsshowedthat90.0
3、0%oftheinstitutionalinvestorsand77.27%ofindividuaiinvestorsneedtomakeinvestmentdecisionsbasedonthehumanresourcesinformation.Enterprisestakeholdersneedhumanresourceinformationimportantinformation,butrecentlvithasnotyetformedabindinginstitutionalizedinthecompany’sdisclosurestatements.O
4、nFebruary2006,ChinahaspromulgatedanewAccountingStandardsforBusinessEnterprise.Itclearlyregulatesthescopeofworkerspayandcontentofthedisclosureintheguidelinesforthefirsttime.Onthebasesofsystemicallyregulatetheestablishmentoftheenterprisesandtheiremployeesintheemploymentrelationshipbetw
5、eenthepayment.Thepromulgationofthenewguidelinesunifiedtheworkerspaydisclosureprinciple:standardizethescopeandcontentofthedisclosureclearly.Thisisanimportantstepinthetransformationofthehumanresourcesinformationdisclosuremode.However,thecurrenthumanresourcesinformationonthedisclosureli
6、mitedonlytothebasicinformationofcompanydirectors,seniormanagementstaff,theestablishmentofprofessionalandmonitor’ssalary,thesearefarfromenough.Thequalitiesofthetechnologistalsoplayadecisiveroleforthecompany’sdevelopment.Theoverallstructureofstaf,performanceassessmentinformationandlabo
7、rproductivityalsodeeplyafectthecompany’sdevelopment.Thisusefulinformationdisclosedinthecurrentisnon-mandatory;Companiescanchoosetheinformationdisclosevoluntaryaccordingtoheirownsituation.Therefore,intheannualreportsoflistedcompanies,thislackofcomparabilityoftheinformationisoftendiffi
8、culttomeetth
