人力资产

本文着意于针对人力资产研究的企业理论的梳理和再探索。

This paper clears up and re-explores the firm theory about human capital research based on right distribution .

经营城镇的有形资产、无形资产和人力资产是实现贵州城镇发展的有效途径；

Managing tangible assets , intangible assets and human capital is an important way of speeding up town development in Guizhou ;

提出了人力资产后续确认的概念设想。

Then I propose the follow-up concept of human assets envisaged .

非人力资产所有权与企业的边界

The Ownership of Non-human Assets and the Boundaries of the Firm

知识经济条件下人力资产的确认与计量

Discussions on recognition and valuation of manpower assets in knowledge economics conditions

人力资产核算可采用谨慎性原则。

And the last , the hu-man resources accounting and prudence principle .

浅谈人力资产的计量方法

A Brief Introduction to the Measuring Method of Human Assets

对人力资产与无形资产的思考

Reflections On Relation Between Intangible Assets and Human Assets

论劳动者权益会计中人力资产价值的计量原则

On the Measurement Principle of Human Assets Value in Labor - equities Accounting

企业人力资产贡献及其利用效果评价研究

The Study on the Effeet and Contribution Value of Human Capital of the Enterprise

人力资产日益成为当今经济领域的研究热点。

The manpower property becomes the hot issue of economic domain day by day .

试论人力资产投资与管理

On Investment and Administration of Human Resources

财务管理亟待加强的一个领域&人力资产投资

Investment in personal assets & one of the most expected advancing fields in financial management

要明确区分人力资产收益性支出和资本性支出；

The third , differentiate the hu-man capital 's profitability expenditure from its capital expenditure definitely .

市场里的企业是人力资产与非人力资产的一个特别契约。

In market , enterprise is a special contract which include manpower asset and inhuman asset .

为此提出的高校会计恒等式，突出了人力资产、人力资本和人力投资等会计科目的重要性。

The human assets , human capitals , human investments are the items of first importance .

参与市场配置程度，自然资产型人力资产型基本型缺失型。

Degree of market allocation , natural assets type human assets type basic type deletion type .

人力资产与人力资本价值确定及其内在关系

The Determination of the Value of Human Resources & the Interrelationship between Human Assets and Human Capital

也谈人力资产的核算

Calculation of manpower property

自然资产型和人力资产型农户劳动力相对充裕，劳动力优势明显。

The labour of natural assets type and human assets type is enough , labor advantage is obvious .

企业人力资产管理是人力资产贡献和利用效果管理。

The enterprise manpower asset management is actually the contribution and use effect management for the enterprise manpower asset .

二是可以在法定的财务报告之外做一套内含人力资产核算的财务报告。

Second , a set of financial reports containing human resources assessment besides the legal financial report can be made .

对人力资产的转化，首先需要把占人类知识存量90%以上的经验知识进行转化。

As to transformation for human capital , firstly we need transformed the practice knowledge that belongs to 90 % of all knowledge .

并对人力资产核算中的人力资产增加、人力资产减少和人力资产期末价值调整的核算方法提出了个人的见解。

This paper proposes some views on the calculation method for the manpower property increase , decrease and value adjustment of the end period .

本文将人力资产定位为财务会计的内容，主要探讨人力资产的计价方法和人力资产核算的方法。

This article taking the manpower property as financial accounting 's content , mainly discusses the evaluation method and calculation method of manpower property .

替代成本包含取得成本和开发成本两部分，可分别界定为递延资产和人力资产投资。

The replacement cost includes the acquisition cost and development cost , which can be termed as the extended assets and investment into human assets .

户均实际耕作面积按缺失型、基本型、人力资产型和自然资产型的顺序递增。

From deletion type , basic type , human assets type , natural assets type , the per household farmland area are showing an increasing trend .

基本型、自然资产型和人力资产型土地利用类型相对集约；缺失型土地利用相对粗放。

Land use of natural assets type , human assets type , basic type is relatively intensive ; land use of deletion type is relatively extensive .

从某种意义上说，它是企业人力资产增值的重要途径，也是企业组织效益提高、核心竞争力增强的重要途径。

To some extent , training is one important approach to enhance the value of human resources asset , the performance of organization and the core competence .

实现传统农业经济和计划遗留模式向市场经济转化，不仅需要对物质资产和制度资产进行改制，尤为重要的是需要把人力资产实行转化。

Transition from traditional farming economy and planned economy to market economy , we not only need transformed physical assets and institutional ones but also do human capital .