and human capital accounting system 人力资本核算附属账户体系
Exploration of human capital accounting 人力资本会计核算的浅探
accounting of human capital 人力资本会计核算
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。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
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。
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