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 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。
Although academic research on human resource accounting has been conducted for several decades, specific methods of measuring HR costs and values still remains largely undeveloped.
虽然近几十年，学术界一直在对人力资源会计的进行研究，但具体的计量人力资源费用和价值的方法仍然没有得到运用。
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