对人力资源会计理论的研究及应用,是当今会计界面临的迫切问题。
Nowadays, the study and application of accounting theory on human resources are urgent problems to accountants.
最后,通过实证研究,论述了在人力资源会计理论指导下人力资源会计的实务操作方法。
At last, an empirical study tells us how to operate the human resources accounting under the guiding of the human resources accounting's theory.
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。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice.
应用推荐