人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.
研究了人力资源价值会计的主要计量方法，从而推动人力资源价值会计在我国的全面应用。
The paper mainly discuss the main metering methods and promotes the application of the human resource value accountant in our country.
人力资源价值会计的计量主要不是以投入价值而是以产出价值作为人力资源价值的计量基础。
The metering of human resource accountant value is based on mainly output value, in stead of input value, which is gradually accepted by us and used in existing international situation.
根据我国目前所处的社会阶段，人力资源价值会计应采用产出观价值概念，即从产出而非投入的角度去把握人力资源价值。
We can make a sense of human resource with the broad and narrow perspectives; Human resources value itself can be divided into the intrinsic value, external value and notion values.
它反映了企业人力资源在一定会计期间内的整体价值。
It reflects the enterprise's human resources in a certain accounting period, the overall value.
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
人力资源价值的计量是人力资源会计的重点和难点。
Measurement of human resource value is the emphasis and difficulty in human resource accounting.
人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。
Human Resource accounting is an accounting procedure and approach to measure and report the cost and value of HR.
人力资源会计是会计学的一个新兴的重要分支学科，是一种针对人力资源的价值管理方法。
Human resources (HR) accounting is a new important branch of accounting, which is aimed at the management of human resources value.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式，以求在理论上就其可计量性做一下初步探讨。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
人力资源价值计量是人力资源会计的重点和难点。
The measurement of the value of human resources is the key and important point of human resources accounting.
传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
分析了人力资源的价值构成和人力资源价值计量的会计目标。
Analysis of the value of human resources and human resources constitute a value measurement of accounting objectives.
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.
人力资源价值管理会计即是测定和报告企业人力资源的变动和现状，衡量人力资源价值，进而帮助决策者制定人力资源相关决策。
Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision.
虽然近几十年，学术界一直在对人力资源会计的进行研究，但具体的计量人力资源费用和价值的方法仍然没有得到运用。
Although academic research on human resource accounting has been conducted for several decades, specific methods of measuring HR costs and values still remains largely undeveloped.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The valuation of human resource is a heated topic in human resource accounting research.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The valuation of human resource is a heated topic in human resource accounting research.
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