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。
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。
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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