Human resources Accounting (HRA) is the process of identifying and measuring data bout human resources and communicating this information to interested parties.
人力资源会计是确认和计量人力资源数据并将相关数据向相关方传达的过程。
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 has mainly discussed two rights of human resources and the measuring models of manpower capital, and demonstrated in detail its building and measurement.
文章主要分析两种人力资源权益，着重探讨了人力资本的测量模型，对人力资源权益的确立、计量问题进行了详细论证。
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