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.

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最后，将设计的薪酬制度应用到实际中，通过问卷调查、财务核算等各种方法，得出本文的结论。

Finally, the compensation system design was put into the practice, and the conclusion were made by the means of questionary and finance calculation.

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现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.

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