用管理术语来讲，这就是人力资源会计。
In the management terminology this is called Human Resource Accounting.
分析了人力资源会计在我国的适用性和可行性。
Has analyzed human resources accountant in our country's serviceability and the feasibility.
本文就人力资源会计归属于管理会计展开论述。
The following article discusses the question about pertaining of the manpower resource accounting.
人力资源会计计量问题一直是会计人员争论焦点。
The measure of the manpower resources has always been a controversy point of the accountants.
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.
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.
首先，在这篇文章的作者是要发现我们的本土人力资源会计。
First in this article the author argues that it is necessary to found our native human resources accounting.
人力资源的确认和计量是人力资源会计中最需要解决的问题。
Recognition and measurement of human resources are most urgent problems in human resource accounting.
在中国加入WTO以后，人力资源会计必将成为现代会计的主流。
After China joins the WTO, human resource accounting will become the artery of modern accounting.
人力资源会计是一门新兴的学科，是解决企业管理中人力资源问题。
A new developing discipline that human resources accountant is, Solve the human resources problem in business administration.
对人力资源会计理论的研究及应用，是当今会计界面临的迫切问题。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
人力资源会计自从诞生以来，就一直存在着适用性不强的先天不足。
There has been certain congenital deficiency of insufficient applicability since the birth of human resources accounting.
本文就人力资源会计的确认、核算范围、计价方法等方面进行了说明。
This text appraising of affirming of human resources accounting, accounting limit and value method.
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.
高校人力资源会计的主体是一种可以资产化的特殊资源，是特殊的资本。
The body of the accountancy of manpower resources in universities and colleges is a kind of special resources that can be capitalized hence a special capital.
因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。
Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.
人力资源会计是确认和计量人力资源数据并将相关数据向相关方传达的过程。
Human resources Accounting (HRA) is the process of identifying and measuring data bout human resources and communicating this information to interested parties.
人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。
It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application.
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.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
人力资源开发决策属于人力资源会计的一个分支——人力资源管理会计的范畴。
The development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource.
人力资源在现代企业中越来越重要，因此在我国实施人力资源会计也是必然的趋势。
Human resources become increasingly important in modern enterprises, so the implementation of human resource accounting in China is inevitable.
人力资源会计与股份有限公司都是我国新兴的产物，二者的融合在实践中未曾尝试。
This article makes a preliminary theoretcal study of the basis on which human resources accounting is established in China and discusses the limitations of limited company system.
本文从人力资源会计的计量和核算入手，对建立和完善我国人力资源会计进行探讨。
This article starts with the measure and business accounting of manpower resource and probe into setting up and perfecting manpower resource accounting.
在知识经济时代逐渐取代工业经济时代的现在，人力资源会计在管理中已显得日益重要。
It becomes more and more important for the role of human resource accounting in management at the age of industrial economy substituted by knowledge economy.
本文围绕人力资源会计确认，从投入和产出不同角度对人力资源会计计量模式进行探讨。
The this text circumambience human resource accountancy confirms, from the devotion with produce different Angle to calculate mode to carry on a study to the human resource accountancy.
人力资源权益会计是人力资源会计的核心，本文主要从人力资源权益会计方面进行论述。
Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis.
最后，通过实证研究，论述了在人力资源会计理论指导下人力资源会计的实务操作方法。
At last, an empirical study tells us how to operate the human resources accounting under the guiding of the human resources accounting's theory.
人力资源会计受到绝大多数会计学者的欢迎，很多学者认为我国也应该实行人力资源会计。
Human resource accounting is popular among the vast majority of accounting scholars, who believe that it should be applied in China.
人力资源会计受到绝大多数会计学者的欢迎，很多学者认为我国也应该实行人力资源会计。
Human resource accounting is popular among the vast majority of accounting scholars, who believe that it should be applied in China.
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