首先，从理论上对人力资源权益会计制度进行设计。

First, the Human Recourses' Equity Accounting system is designed theoretically.

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尽管劳动者权益会计模式具有独特的优势，但其成本较高。

Although the special superiority of the model of accounting for Labour's benefit, its cost is rather high.

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如果我们通过新的制度安排降低劳动者权益会计模式的成本，则该模式将是最佳选择。

If we reduce the cost of the model of accounting for Labour's benefit, then it is the best model to be chosen.

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