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。
Human resource accounting is popular among the vast majority of accounting scholars, who believe that it should be applied in China.
人力资源会计受到绝大多数会计学者的欢迎，很多学者认为我国也应该实行人力资源会计。
Human resources become increasingly important in modern enterprises, so the implementation of human resource accounting in China is inevitable.
人力资源在现代企业中越来越重要，因此在我国实施人力资源会计也是必然的趋势。
With The Times of knowledge economy coming, Human Resource has already become the focus, many subjects including Accounting began to pay close attention to it.
随着知识经济时代的到来，人力资源已经成为包括会计在内的众多学科关注的焦点。
Human Resource accounting is an accounting procedure and approach to measure and report the cost and value of HR.
人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。
After China joins the WTO, human resource accounting will become the artery of modern accounting.
在中国加入WTO以后，人力资源会计必将成为现代会计的主流。
Measurement of human resource value is the emphasis and difficulty in human resource accounting.
人力资源价值的计量是人力资源会计的重点和难点。
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 development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource.
人力资源开发决策属于人力资源会计的一个分支——人力资源管理会计的范畴。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
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。
It becomes more and more important for the role of human resource accounting in management at the age of industrial economy substituted by knowledge economy.
在知识经济时代逐渐取代工业经济时代的现在，人力资源会计在管理中已显得日益重要。
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
我国对人力资源价值核算方法的研究尚处于起步阶段，还没有成型的理论系统。
The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
本文从人力资源会计理论出发，对劳动者权益进行分析，具体阐明了两种主要的劳动者权益分配方式：劳动分红和经营者年薪。
From the solution of confirmation, measure and report, the writer want to help the human resource accounting of our country separate from tradition and go to normality.
借以阐述解决相关确认、计量、报告等方面的问题，以期望能为我国的人力资源会计走出传统，融入常规起到一线抛砖引玉之用。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。
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。
The accountant of human resource is a new branch that knowledge economic condition produced. Its assumption and principle is the base of the theory and practice of human resource accounting.
人力资源会计是知识经济条件下产生的一个新的会计分支，其假设与原则是人力资源会计理论与实践的基石。
Human resource accounting, taking the human resource as its researching aim, is a new branch in the field of accounting study, and is getting more and more important.
以人力资源为研究对象的人力资源会计是会计学领域的一个崭新分支，且愈来愈重要。
The second part introduced the relevant check contents of the human resource cost accounting.
第二部分是人力资源成本会计的相关核算内容。
The kinds and advantages and disadvantages of the existing schools of human resource accounting shall be discussed.
并叙述了国内外现有学派及其人力资源会计处理方法的种类和优缺点。
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。
Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision.
人力资源价值管理会计即是测定和报告企业人力资源的变动和现状，衡量人力资源价值，进而帮助决策者制定人力资源相关决策。
The valuation of human resource is a heated topic in human resource accounting research.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The human resource accounting is a new branch of the accounting field.
会计领域还是一个较新的分支。
The human resource accounting is a new branch of the accounting field.
会计领域还是一个较新的分支。
应用推荐