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。

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Accounting standard and their accounting environment support each other, and the high quality accounting environment is the basis of carrying those high quality accounting standards.

会计准则与会计环境相互依存，高质量的会计环境是高质量会计准则得以实现的基础，而高质量会计准则的实施会促使我们积极改善会计环境。

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