定义 中文名称： 人力资本会计核算 英文名称： accounting of human capital 定义： 是围绕人力资源所掌握的知识计量其货币价值并辅以非货币性的说明，力求全面反映人力资源价值。 应用学科： 资源科技（一级学科）； 人力资源学（二级学科
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Exploration of human capital accounting 人力资本会计核算的浅探
There is a close relationship between human capital and cost management accounting of human capital.
人力资本与人力资本成本管理会计息息相关。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
We start with the problems existing in equity theory of present accounting in chapter four. Then we study some problems such as establishment and distribution of human capital equity.
第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。
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