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。
Measurement of human resource value is the emphasis and difficulty in human resource accounting.
人力资源价值的计量是人力资源会计的重点和难点。
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；
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.
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。
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
我国对人力资源价值核算方法的研究尚处于起步阶段，还没有成型的理论系统。
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.
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。
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.
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。
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.
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.
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。
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