人力资源成本会计

人力资源成本会计的理论综述。

He theoretical overview of human resource cost accounting .

包含人力资源成本会计的产生和发展过程、基本原理、学科归属及假设前提等。③人力资源成本会计的核算。

This part includes the creation and development process , basic principle , academics ownership and assumption premise of human resource cost accounting , etc. ③ The accounting of human resource cost accounting which refers to the accounting contents and methods and its report .

人力资源成本会计是以投入价值对人力资源成本进行全面核算，主要研究组织中人力资源投资的计量和摊销的程序和方法；

They Are Manpower Resources Cost Accounting and Manpower Resources Value Accounting .

人力资源成本会计的确认和计量

Confirm and Measurement for Cost Accountant of Human Resources

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 ;

人力资源成本会计，并不是一个独立的会计分支，而是传统会计的补充。

The human resources cost accounting isn 't an independent accounting branch , but the supplement of the traditional 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 .

人力资源成本会计符合配比原则，但没有真正的计量出人力资源所能创造出来的价值；

This article shows that the human resources cost accounting is in accordance with the match principle , but it does not actually measure the value of the human resources ;

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 .

本文的主要研究目标是，按照人力资源成本会计理论对北京市属高校教职员工支出进行成本分类、成本核算、成本信息披露的会计系统研究。

The main objective of this paper is that , according to the cost accounting theory of human resources , research the expenses of university staff in Beijing in the accounting system including cost classification , cost measuring and cost disclosure .

所以本文试图在应用以前各专家理论研究的基础上，采用多家观点，博采众长地建立起合理的框架，以推动人力资源成本会计与实际工作的进一步融合。

Therefore , this paper , on the base of previous experts ' theoretical studies and adopting a number of viewpoints , attempts to establish a rational framework as to promote the further integration between the human resources cost accounting and the actual work .

对现有的计量方法进行了比较，分析了高校人力资源成本会计的核算范围和构成因素，在此基础上设置了高校人力资源成本会计的账户，并且进行账务处理，编制改进后的报表。

This paper compares the existing measurement methods , Analyzes the calculation scope and composition factors of universities human resources cost accounting , Based on these , The paper sets accounts of universities human resources cost accounting and makes accounting treatment , compiles the modified reporting .

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 .

高校人力资源成本的会计确认与计量

The Accounting Confirmation and Measurement of Human Resource Cost of the University

人力资源的成本会计与价值会计

The Cost Accounting and Value Accounting of Human Resource

人力资源成本及会计处理探讨

Discuss on the Human Resources Cost Accounting

咨询服务企业人力资源投资成本的会计核算研究

The Accounting Research of Human Resources Investment Costs in Advisory Service Enterprises

人力资源会计主要是成本会计、投资会计、权益会计的确认与计量。人力资源会计的核算与报告主要是对传统的资产负债表、利润表、现金流量表的改进。

Then it makes some arguments for the human resources accounting confirming and qualifying , and researches into the accounting and the reporting of human resources accounting .

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 .

介绍了人力资源会计的概念，从人力资源成本会计和人力资源管理会计两个方面对人力资源会计的研究重点进行了详细的分析。

This paper introduces the concept of the human resource accounting , and from two aspects of the theory of the human resource cost accounting and the theory of the human resource management accounting , makes detailed analysis on the research emphases of the human resource 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 .

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 .

企业人力资源成本核算论述了人力资源成本项目、人力资源成本的会计处理问题。

Second , it narrates the cost items of human resources and accounting processing of human resources cost .

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 .

因此，依据我国企业人力资源成本变化的实际，用科学、创新、合理的方式来建立人力资源成本会计核算模式是必须的、也是理性的。

Therefore , on the above-mentioned reality , it is necessary and rational to creat a new model of human resource cost accounting in scientific , rational and innovatory way .

人力资源具有所有权和使用权相背离、稀缺性和能动性特征，决定了人力资源成本会计和劳动者权益会计计量核算模式的分野。

The characteristics of Human resources of Which the deviation between proprietary and usufruct , exiguity and motile decide the distinguish between human resources cost accounting and labourer proprietary accounting .