人力资源会计计量

人力资源会计计量作为人力资源会计的重要部分，从人力资源会计诞生之日起就备受争议。

As a key component of human resource accounting , the human resource accounting measurement is controversial since it appears .

人力资源会计计量理论和计量模式是限制人力会计实际应用的一个重要因素。

It is an important factor that the human resources accountant measurement of theory and the mode of it limit practical application .

现有的人力资源会计计量理论虽然提出了对人力资产进行核算，但是其存在一定的缺陷，在具体的运用中缺乏可操作性，不能与我国企业的实际情况相适应。

The existing human resource accounting measurement theory of human assets , although they put forward a for accounting , but its have some shortcomings , in specific application of lack of maneuverability , not with actual situation of our enterprise adaptation .

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 .

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

浅谈人力资源会计的计量会计舞弊原因新剖析

Elementary analysis on estimation of human resources accountant

本文从人力资源会计的计量和核算入手，对建立和完善我国人力资源会计进行探讨。

This article starts with the measure and business accounting of manpower resource and probe into setting up and perfecting manpower resource accounting .

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。

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 .

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 .

人力资源会计的确认、计量与报告

Conforming , measure and report for manpower account

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 .

本文试图从人力资源会计的确认、计量，以及账户设置和报告披露等方面对此问题进行探讨，以期对人力资源会计的发展和应用有所裨益。

Something about the affirmation , measure , account and report of Accounting of Human Resource will be discussed in this article at the aim to do something useful to the development and the application of it .

人力资源会计作为鉴别和计量人力资源数据的一种会计程序和方法，其目标是将企业人力资源变化的信息，提供给企业和外界有关人士使用。

As a kind of procedure and method to record and account the data on the human resource , the human resource accounting can offer the information of the changing of the labor human resource to the enterprises and some related organizations .

因而，有必要在会计领域中对人力资源的会计属性、计量原则进行深入研究，并在此基础上进一步探讨人力资源的会计核算模式、账户设置及核算方法。

Therefore , a thorough study on the nature of accounting , accounting principle of labor force resource in the accounting field are necessary ard valuable as the base for further approach on accounting calculation model , account establishment and accounting method of the labor force resource .

人们对人力资源的特征缺乏深刻认识，进而无法攻克人力资源会计计量这一难题。

The people lack the profound understanding of the human resources characteristic , then it is unable to solve of human resources accounting measurement this difficult problem .

本文围绕人力资源会计确认，从投入和产出不同角度对人力资源会计计量模式进行探讨。

The this text circumambience human resource accountancy confirms , from the devotion with produce different angle to calculate mode to carry on a study to the human resource accountancy .

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 .

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。

It is needed to operate human resource accounting , not only theories on accounting recognizing , measuring , recording and reporting , but also the support of environment .

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 .

本章对国内外人力资源会计研究的发展历程和相关文献进行了综述，并特别归纳了现存的人力资源会计计量模式；第三章，人力资源会计相关概念辨析。

The second chapter is developing course and literature summarization , which summarizes the developing course of domestic and overseas research on human resource accounting and related literature , and current computation mode of human resource accounting .

阐述了企业人力资源控制的基本概念，从人力资源管理机构、人力资源会计等方面介绍了人力资源会计制度设计的基本内容，并对人力资源会计的计量方法进行了论述。

The basic conception of human resource control in enterprise is elaborated ; at the same time from human resource administration , human resource accounting and other aspects the design of human resource accounting system is introduced as well as related measuring method .