The human resource accounting is a new branch of the accounting field.
会计领域还是一个较新的分支。
In the management terminology this is called Human Resource Accounting.
用管理术语来讲，这就是人力资源会计。
Implementing plantation resource accounting possesses an important significance.
实施耕地资源核算意义重大。
The valuation of human resource is a heated topic in human resource accounting research.
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。
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。
After China joins the WTO, human resource accounting will become the artery of modern 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。
The following article discusses the question about pertaining of the manpower resource accounting.
本文就人力资源会计归属于管理会计展开论述。
At present many problems exist in hospital human resource accounting in China and the insufficiency.
目前我国医院人力资源会计还存在着诸多问题和不足。
Recognition and measurement of human resources are most urgent problems in human resource 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。
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。
The kinds and advantages and disadvantages of the existing schools of human resource accounting shall be discussed.
并叙述了国内外现有学派及其人力资源会计处理方法的种类和优缺点。
Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.
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。
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.
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 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。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
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。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
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。
Human resources become increasingly important in modern enterprises, so the implementation of human resource accounting in China is inevitable.
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 resource accounting is a new branch of disciplines, mainly including procedures and methods of identifying and measuring human resources data.
人力资源会计是会计学科中的一个新分支，主要是鉴别和计量人力资源数据的一种会计程序和方法。
This article starts with the measure and business accounting of manpower resource and probe into setting up and perfecting manpower resource accounting.
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。
The effective use of enterprise human resources can not mainly depend on the information provided by human resource accounting because of its limited role.
人力资源会计在企业人力资源的有效利用方面的作用十分有限，企业人力资源的有效利用并不主要依赖于人力资源会计所能提供的信息。
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.
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。
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。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice.
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。
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.
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。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
人力资源会计运行，除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核，还要有环境条件的支持。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
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。
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.
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。
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.
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.
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。
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