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.
期望在现有的会计制度的框架下，满足会计主题对人力资源会计核算的要求。
Expectations in the existing framework of the accounting system to meet the subject of human resources accounting accounting requirements.
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.
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.
人力资源会计是近年来学术界讨论较多的课题之一，然而其中众多文章对人力资源会计属性的界定还值得商榷。
Human resources account is one of the issues often discussed recently in academe. However, some academic articles discussing the property of human resources account are worth of deliberating.
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.
本文从人力资源会计理论出发，对劳动者权益进行分析，具体阐明了两种主要的劳动者权益分配方式：劳动分红和经营者年薪。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
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.
传统会计只重视对物力资源的核算和控制，却忽略了人力资源的重要作用。
The traditional accountancy values to check and control to the material resources resources only, but neglected important function of the human resource.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
本文着重论述了在我国建立人力资源会计的必要性和人力资源会计的理论欠缺，同时对人力资源的计量难度进行了说明。
This article mainly discusses the necessity of establishing human resource accountancy in our country and the theory deficiency in human resource accountancy.
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.
两所大学对市场营销、人力资源和金融会计三个领域的本地雇主进行了面谈和电话沟通。
Staff at both universities have conducted face-to-face and telephone interviews with local employers of graduates in marketing, human resources and finance.
知识经济条件下，人力资源在企业中的地位日见突出，对人力资源的会计核算尤显重要。
Under the circumstances of knowledge economy, manpower resources play an increasingly important part in enterprises and it is especially important to carry out accounting as to manpower resources.
在此基础上，本文提出对合并后会计师事务所的组织结构整合、执业标准整合、人力资源整合以及企业文化整合四个方面。
On the base of the above, the text points out four parts of resources integration, including the integration of the organization structure, working standards, human resources and corporation culture.
在此基础上，本文提出对合并后会计师事务所的组织结构整合、执业标准整合、人力资源整合以及企业文化整合四个方面。
On the base of the above, the text points out four parts of resources integration, including the integration of the organization structure, working standards, human resources and corporation culture.
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