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.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境，迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
传统成本计量模式是嫁接在会计账户系统之上的。
The mode of traditional costing measurement is grafted on the account system of accounting.
这一新模式对以往会计实践中的狭隘视野、微观计量与被动适应的理念形成冲击。
This new pattern shocks the idea of narrow vision, microscopic measurement and passive adaptation in traditional accounting practice.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
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.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
因此，应借鉴国际会计准则，统一计量模式，规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
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.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
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