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。

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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。

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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。

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