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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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.

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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.

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