The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult.
人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。
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。
This paper is to establish a Human Resource Accounting Value-measured Model from the view of Factor Demand Theory of Western Economics and give a primary study on measurability of human resource.
本文试图从西方经济学要素需求理论角度来构建一种人力资源会计价值计量模式，以求在理论上就其可计量性做一下初步探讨。
The traditional system of national accounting and its core indicator GDP are limited to reflect the real national welfare including human resource, natural asset and so on.
传统的国民经济核算体系及其主要指标GDP具有一定的局限性，无法反映包括人力资源、自然资产等在内的真实国民财富。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
The effective use of enterprise human resources can not mainly depend on the information provided by human resource accounting because of its limited role.
人力资源会计在企业人力资源的有效利用方面的作用十分有限，企业人力资源的有效利用并不主要依赖于人力资源会计所能提供的信息。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice.
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。
On the basis of making some comments on human resource equity accounting in existence, this paper puts forward an original idea.
最后，在分析现有权益型人力资源会计的基础上，本文进行了大胆的构想。
On the basis of making some comments on human resource equity accounting in existence, this paper puts forward an original idea.
最后，在分析现有权益型人力资源会计的基础上，本文进行了大胆的构想。
应用推荐