人力资源管理会计

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 .

知识经济时代对现代管理会计提出了具体的要求，它要求人力资源管理会计的发展和会计管理体系的创新。

The intellectual economy age put for ward a certain requirement to the modern accounting management . It requires a new trail to the management and development of personnel resources and the accounting management system .

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 .

然而国内蓬勃兴起的人才测评业对人力资源管理和会计揭示具有深远的意义，以人才测评的结果为基础，进行企业人力资源的表外揭示，是将人力资源纳入会计系统的有效途径。

Based on the analysis of the rising of evaluation of human resource in our country and its meaning to human resource management , this paper points out that the disclosure of human resource out of financial statement on the basis of human resource evaluation is practically significant .

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

本文的目的是使人力资源管理与传统会计相结合而形成的人力资源会计在实施上提供一个切实有效、可行的方法。

This thesis is to provide a constructive and effective means to implement HR accounting , which combines HR management and conventional accounting method .

本文就人力资源会计归属于管理会计展开论述。

The following article discusses the question about pertaining of the manpower resource accounting .

智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。

Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand .

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

人力资源开发决策属于人力资源会计的一个分支&人力资源管理会计的范畴。

The development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource .

应采取的措施主要包括：健全人力资源市场、完善用人机制、鼓励人力投资、重视人力资源环境和管理会计研究、改革财务会计的确认、计量及报告。

Specific measures are to build and perfect the market of human resources and the mechanism of employment , encourage investment in human resources , pay more attention to the environment of human resources and management accounting , reform financial accounting confirmation and measurement and accounting report .