人力资本会计

企业家人力资本会计探讨共同治理逻辑下的人力资本会计研究

Entrepreneur Manpower Capital Discusses Study on the Human Capital Accounting Based on the Enterprise Co-governance logic by Human Capital and Physical Capital

针对我国会计核算的现状，指出了其存在的不足和改革传统的会计核算模式及建立人力资本会计体系的重要性和可行性。

Regarding the state of affaire of accounting in our country , this paper indicates its weak points and the importance and viability to reform the conventional accounting mode and establish the human capital accounting system .

试论知识经济时代人力资本的会计核算方式

Discussion on Accounting Examination Methods of Manpower Capital at the Knowledge Economy Age

人力资本权益会计核算的核心是核算人力资本的价值贡献。

The core of accounting calculating is counting the value contribution of human resource .

完整的会计人才市场可以使人力资本集聚，会计资源合理配置。对于建立社会主义市场调节机制，加强社会咨询和服务体系尤为重要。

An integrated accounting talents market can gather the manpower capital , appropriately distribute the resources .

本文探讨了建立高等学校人力资源资本投资会计体系的原因，初步分析了这种会计体系的框架以及力图实现的会计目标、基本前提、会计要素和会计原则。

This essay focuses on the reason of establishing accounting system of investment in human resources and capitals at institutions of higher education . It briefly analyses the frame of accounting system and the purposes , basic premises , essentials and principles that the system intents to realize .

人力资本产权化对会计权益理论的影响

Effects of Human Capital Property Right Transformation on the Theory of Accounting Equity

本文从人力资本管理、人力资本会计、人力资本配置和激励等方面论述了人力资本定价在人力资本领域的重要性。介绍了人力资源价值计量的理论和主要方法，并对其应用作了评述。

This thesis explains the signification of evaluation on human resources in Human Capital Areas from the aspects of management , accounting , distribution and inspiration of Human capital , It introduces the theory on how to evaluate the human capital , which is provided with the commentary .

人力资本与人力资本成本管理会计息息相关。城市土地市场的发育程度和发展状况与政府行为息息相关。

There is a close relationship between human capital and cost management accounting of human capital . The growth degree and condition of the urban land market has close relations with the government behavior .

人力资本的计量则成为人力资本会计的关键。

How to measure human capital becomes the key to human captial accounting .

经营者报酬确定的依据有：经营者的人力资本成本；人力资本与人力资本成本管理会计息息相关。

The references that make sure of managers ' recompense are : the human capital cost ofmanagers ;

有关国外人力资本理论问题综述&兼谈人力资本成本管理会计

There is a close relationship between human capital and cost management accounting of human capital . Summery on the Problem of Foreign Human Capital Theory

人力资源会计是会计学一个新兴的重要分支学科，是人力资本理论在会计领域的深入和发展。

Human resource accountancy is one of new important branch of the human capital theory in the field of accounting and in-depth development .

第二章研究了人力资本进行核算时需要注意的几个基本问题：人力资源的资产属性，人力资本会计核算的对象、目标和基本假设等。

We discuss several basic problems during the accounting of human capital in chapter two : assets attributes of human resource , objects , aim and basic hypothesis of human capital accounting .

人力资本理论为分析人力资源计价和人力资本核算提供了理论依据，而人力资本会计核算则是对人力资本理论进行定量化分析的产物。

Human capital theory provides the academic foundation for analyzing the value measurement of human resource and accounting of human capital , while human capital accounting is the result of quantitative analysis of human capital theory .