人力资源会计核算

浅析增值概念在人力资源会计核算中的应用

Application of Value Added Concept in Human Resources Accounting Calculation

探析我国人力资源会计核算框架的构建

A brief analysis on the framing of human resources accounting in China

要解决这一问题，就必须在组织中进行人力资源会计核算。

To solve this problem , it is necessary to carry out calculation on human resource cost accounting .

关于人力资源会计核算的思考

Thinking on Labor Accounting

人力资源会计核算一直是困扰会计界的一个难题，迄今仍未得到妥善解决。

With the rising importance of financial accounting of HR , to set up a method to solve the problem is necessary .

认为建立人力资源会计核算体系将是石油企业未来财务会计制度发展的新趋势。

It points out that the establishment of an accounting system of human resources will be a new trend of future fiscal accounting systems among petroleum enterprises .

球员的价值计量是整个足球俱乐部人力资源会计核算的基础，伴随着中国足球产业经济的不断发展和足球俱乐部制的日趋完善，将会越来越重视对这一领域的研究。

The valuation of ball players is the basis of human resource accounting in soccer clubs . With the development of China soccer economy , and the professional soccer club system , more and more attention wall be paid to the research in this area .

随着工业经济向知识经济的转变，进行人力资源会计核算的重要性日益突出，尤其是进行人力资源权益会计核算，对发挥人力资源所有者的积极性和创造性具有重要意义。

Along with the shift from an industrial economy to a knowledge-based economy , the accounting calculation of human resources , especially the equity accounting of the human resources , is becoming increasingly important to the stimulation of the initiative and creativeness of the owners of human resources .

旅游饭店人力资源的会计核算与管理

Human Resources Accounting and Management of Tourist Hotels

如何规范人力资源会计的核算程序，以提供充分、合理的人力资源会计信息？

How to standardize the procedures of manpower resource accounting so as to provide sufficient and reasonable information of manpower resource accounting ?

通过公共图书馆人力资源会计成本核算，可以客观评价公共图书馆的人力资源，激发人力资源效能。因此，实行公共图书馆的人力资源会计制度势在必行。

The calculation of the human resources accounting cost can appraise the human resources of the public library impersonality , intrigue efficiently the sufficiency of human resources , so it is imperative to put into effect the public library accounting system in the near future .

企业培训费用在人力资源会计中的核算新思考

Reflections on the Calculation of Training Cost in Enterprises in Human Resource Accounting

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 .

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 .

人力资源会计纳入财务会计核算体系的思考

Pondering on Channeling the Human Resources Accounting into the Financial Accounting System

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

人力资源应纳入管理会计核算体系

Human resources to be brought into the management accounting system

本文就人力资源会计的确认、核算范围、计价方法等方面进行了说明。

This text appraising of affirming of human resources accounting , accounting limit and value method .

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 .

客户关系管理在农机企业中的应用浅谈重矿企业人力资源管理与人力资源会计核算

Application of the Customer Relationship Management in Agricultural Machinery Enterprise General Discussion to Human Resource Management and Human Resource Accounting in Heavy Machinery Enterprise

矿业城市人力资源深度开发中对人力资源会计核算的探讨

Accounting check of human resources in deep exploitation of human resources in the mining city

中国的职业足球俱乐部刚刚起步，在足球俱乐部内，球员是最主要的人力资源，而目前的足球俱乐部会计核算采用的依旧是传统会计方法，人力资源会计核算方法尚未采用。

In China , the professional soccer club is still at its infancy . Although ball players are the essential human resource in a soccer club , the club applies traditional accounting measures , rather than human resource accounting .

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 .

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 .

对人力资源会计的概念进行论述，分析人力资源会计基本理论中存在的问题，并对人力资源会计核算模式的构建问题进行较为深入的探讨，都已成为社会各界普遍重视和关注的热点。

The essay expounds the concept of human resource accounting , model of human resource business accounting and problems in the basic theory of human resource 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 .