人力资源价值会计

对人力资源会计这两种模式进行比较会发现人力资源成本会计计量人力资本是为人力资源价值会计计量人力资源价值服务的。

Also this article presents the comparison between the two models of the human resources accounting from four aspects , meanwhile it regards that the measurement of human capital of the human resources cost accounting serves for the measurement of human resources value of the human resources value accounting .

模糊综合评价在人力资源价值会计计量中的应用

Application of Fuzzy Comprehensive Evaluation to Human Resource Value Accounting Measurement

根据我国目前所处的社会阶段，人力资源价值会计应采用产出观价值概念，即从产出而非投入的角度去把握人力资源价值。

In the present social stage , we should study human resources value from the angle of output , not input .

研究了人力资源价值会计的主要计量方法，从而推动人力资源价值会计在我国的全面应用。

The paper mainly discuss the main metering methods and promotes the application of the human resource value accountant in our country .

其中本文重点论述了人力资源价值会计的核算方法，并按照个体计量、群体计量、货币性计量和非货币性计量分开阐述。

Moreover , this paper puts much emphasis on the methods of measuring the human resource value and elaborates them according to individual , group measurement , monetary and non-monetary measurement .

人力资源价值会计的计量主要不是以投入价值而是以产出价值作为人力资源价值的计量基础。

The metering of human resource accountant value is based on mainly output value , in stead of input value , which is gradually accepted by us and used in existing international situation .

然后，本文通过详细对比分析了当前常用的8种人力资源价值会计方法，对各种方法运用的理论、应用前提、特点性质、影响因素、优缺点等进行了对比。

Then , this paper provides comparative analysis of the current commonly used 8 kinds of human resource value accounting methods , the use of the theory , application premise , the characteristics of the nature of influencing factors , such as the advantages and disadvantages are compared .

人力资源价值管理会计探索

Human Resource Value and Management Accounting Research

第二部分详细探讨了人力资源价值管理会计理论基础、定义及性质、目的及意义、对象及特点、职能、主要内容及方法；

The second part explains the theoretical foundation , definition , purpose , meaning , function , main content and method of human resource value and management accounting in detail .

人力资源成本会计和价值会计分析

Human Resources Cost Accounting and Value Accounting Analysis

人力资源成本会计、价值会计、权益会计的帐务处理研究；

Study on dealing with account of human resources cost accounting , value accounting , rights and interests accounting ;

本文对人力资源成本会计和人力资源价值会计两者的基本核算内容和方法进行了比较分析，认为人力资源成本计量可采用原始成本法和现实成本重置法.单独计量人力资源方面的实际支出。

The author analyses the basic accounting content and accounting methods of cost accounting and value accounting in the accounting of human resources .

本文在结合人力资源成本会计和人力资源价值会计模式的基础上，提出了人力资源投资会计。

And in the paper , human resource investment accounting will be brought out on the base of the combination of human resource cost accounting and human resource value accounting .

围绕着这一特殊资产和费用的计量，目前有两种人力资源会计模式：人力资源价值会计和人力资源成本会计。

Based on the measurement of this special capital and expenditure , there are two modes of manpower resources at present . One is accountancy of manpower resources value and another is accountancy of manpower resources cost .

笔者根据知识经济环境特征，对目前学术界提出的人力资源成本会计、人力资源价值会计和劳动者权益会计三种人力资源会计模式进行了比较分析。

After comparative analysis of cost accounting of human resources , value accounting of human resources and benefit accounting of labor according to the characteristics of knowledge economy , the third one can embody economic value of human resources .

本文主要研究人力资源成本会计、人力资源价值会计、人力资源权益会计三种会计模式，通过对三种模式的研究分析，对人力资源历史成本的会计模型账户设置提出新的看法；

This paper deals with three models of accounting & human resource cost accounting , human resource value accounting , and human resource authority accounting . By the analysis of these three models , the paper has a new approach to designing accounting model accounts of human resource cost accounting .

分析了人力资源的价值构成和人力资源价值计量的会计目标。

Analysis of the value of human resources and human resources constitute a value measurement of accounting objectives .

人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。

Human resource accounting ; Human resource cost accounting ; Human resource value accounting ; Human resource management .

本文致力于从价值分配理论分析入手，重点阐述人力资源资本化实现方式，提出人力资源确认的基本原则，合理评价人力资源价值及其会计计量；

The purpose of this essay is to provide with integral information when considering human resource accounting , to build up a foundation for reckoning revenue of the property right on human resources .

其次，主要论述了人力资源会计计量方面的内容，将人力资源会计分为人力资源成本会计、人力资源价值会计和劳动者权益会计，分别论述了各种会计的内容、计量方法及核算；

Secondly , discuss chiefly something about the measurement of human resource accounting , divide the human resource accounting into human resource cost accounting , human resource value accounting , labor rights accounting , and then discuss the content , method and calculating .

人力资源会计发展到目前为止，主要有两大模式，即人力资源成本会计和人力资源价值会计。

Until Now the Development of Manpower Resources Accounting Has Two Patterns .

摘要企业对人力资源的投资应定义为会计资产。人力资源会计可分为人力资源成本会计和人力资源价值会计两种。

The investment of enterprises in human resources should be defined as accounting assets which can fall into two categories : cost accounting of human resources and value accounting of human resources .

人力资源在知识经济社会的重要作用，决定了人力资源会计应确立劳动者权益观念，以人力资源价值会计作为中心，对人力资源进行计量和反映，又应当对不同类型的人力资源采用不同的方法。

Its importance to information economic society determines that human resource accounting should be established on the concept laborer 's rights and interests , cored by value accounting , measures and reports the human resource . Besides , it should adopt different methods for different type of human resource .