期望在现有的会计制度的框架下，满足会计主题对人力资源会计核算的要求。

Expectations in the existing framework of the accounting system to meet the subject of human resources accounting accounting requirements.

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现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.

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虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。

Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country.

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