human resource value accounting meaning in Chinese
人力资源价值会计
Examples
- On human resources value accounting method
人力资源价值会计方法研究 - Discussion of the theory and practice on human resource value accounting
论知识经济时代的人力资源会计 - Application of fuzzy comprehensive evaluation to human resource value accounting measurement
模糊综合评价在人力资源价值会计计量中的应用 - But people in theoretical fields have n ' t still agreed upon many questions about human resource value accounting , and still less to set up a set of accounting system which is practical
而理论界对人力资源价值会计的种种问题尚没有达成共识，更没有建立起一套切实可行的核算模式，使人力资源价值会计纳入传统会计体系在实践中困难重重。 - All these problems make human resource value accounting have trouble in being brought into the traditional accounting system . from the view of many arguments about basic theories which exist in human resource value accounting , the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource " , and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on
本文从探讨理论界对人力资源价值会计的基本理论存在的种种争论入手，针对尚没有达成共识的问题提出自己的见解：界定了人力资源的概念和性质、人力资本的财务含义、性质及度量方法，将人力资产分为债务型人力资产和权益型人力资产两部分，探讨了人力资本所有者参与企业超额利润分配的原因和分配比例等等一系列问题，以期建立起人力资源价值会计赖以建立的理论基石。