人力资源财务会计

应用控制措施包括初始化控制、输入控制、处理流程控制、输出控制，并针对项目、物资、设备、人力资源和财务会计五大子系统分别加以归纳总结其应用控制措施。

Application of control measures include initialization control , input control , process control , output control , and according to the project , materials , equipment , human resources and financial accounting five subsystems respectively , to summarize the application of control measures .

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

通过分析，作者还揭示了人力资源会计与传统财务会计的差异及现有人力资源会计模式的局限性。

At the same time , the author analyzes the difference between the human resource accounting and the traditional financial accounting and also the limitation of the present model of the human resource accounting .

知识经济社会要求加强人力资源会计研究，人力资源会计应纳入财务会计系统才能使其发挥对人力资源管理的作用。

Information economic society requires emphasis on researches in human resource accounting . Human resource accounting may give its effect to the management of human resource only if being concluded into financial accounting system .