科学地确认、计量、记录和报告会计主体的人力资产开发信息，确立劳动者在各会计主体中的地位，促使各会计主体有效利用人力资产，合理开发人力资产，具有十分重要的意义。

It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources.

youdao

科学地确认、计量、记录和报告会计主体的人力资产开发信息，确立劳动者在各会计主体中的地位，促使各会计主体有效利用人力资产，合理开发人力资产，具有十分重要的意义。

It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources.

youdao