人力资源会计我国的人力资源会计研究始于20世纪80年代初期。
Human resource accountancy the human resource accountancy of our country studies to begin from the early part of 80's in 20 centuries.
人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。
The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult.
正是基于这样的目的激发了笔者对人力资源会计核算的研究。
Just basing the things above, I start to research the human resources accounting.
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.
人力资源会计报表的改进研究。
Improvement research of the accounting statement of human resources.
于是人力资源会计的研究便成为必然和可能，同时在实际中也具备一定的可行性。
So the study of human resources accountancy has its necessity and feasibility both in theory and reality.
本文的目的是希望通过各种分析，辅以人力资源会计的运用，以管理会计的角度去研究企业裁员的成本效益问题。
With the help of various analysis and human resources accounting, the target of this thesis is to study the cost effective of a business redundancy at the approach of management accounting.
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.
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.
对人力资源会计的理论研究一直没有停止过，但人力资源会计在实务中的应用却一直没有得到推广。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice.
以人力资源为研究对象的人力资源会计是会计学领域的一个崭新分支，且愈来愈重要。
Human resource accounting, taking the human resource as its researching aim, is a new branch in the field of accounting study, and is getting more and more important.
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.
下篇是人力资源会计制度设计研究。
下篇是人力资源会计制度设计研究。
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