本文将人力资产定位为财务会计的内容，主要探讨人力资产的计价方法和人力资产核算的方法。
This article taking the manpower property as financial accounting's content, mainly discusses the evaluation method and calculation method of manpower property.
会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。
The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.
这些不同被分为意义、资金来源、所有权与控制权、人力资源管理、会计、资产配置和利润的利用几大类。
These differences can be classified as significance, sources of fund, ownership and control, human resources management, accounting, assets distribution and used of profit of an organization.
科学地确认、计量、记录和报告会计主体的人力资产开发信息，确立劳动者在各会计主体中的地位，促使各会计主体有效利用人力资产，合理开发人力资产，具有十分重要的意义。
It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources.
体现在企业会计核算中，分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。
Embodiment shows respectively in enterprise accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on.
体现在企业会计核算中，分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。
Embodiment shows respectively in enterprise's accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
在知识经济社会，加强人力资源管理首先应该转变观念，视人力资源为一种资产，改变传统的会计核算体系；
To strengthen human resources management, first step is to change the idea, to change the traditional accounting system, regard human resources as a kind of assets;
高校人力资源会计的主体是一种可以资产化的特殊资源，是特殊的资本。
The body of the accountancy of manpower resources in universities and colleges is a kind of special resources that can be capitalized hence a special capital.
劳动者权益会计是人力资源会计新模式，为维护劳动者权益，必须合理计量人力资产价值。
Labor equities accounting is then ew model of human resource accounting. In order to protect labor's equities, human assets value must be measured reasonably.
劳动者权益会计是人力资源会计新模式，为维护劳动者权益，必须合理计量人力资产价值。
Labor equities accounting is then ew model of human resource accounting. In order to protect labor's equities, human assets value must be measured reasonably.
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