Human Capital Accounting的意思|示意

Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.

因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。

We start with the problems existing in equity theory of present accounting in chapter four. Then we study some problems such as establishment and distribution of human capital equity.

第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。

The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.

文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。

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

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。

Currently, the value of human capital in enterprises is mostly measured from accounting perspective, and the (model) specialized in assessment of management human-capital is rare.

当前企业人力资本价值多是从会计学角度进行货币性计量，专门用于管理型人力资本价值评估的模型较少见。

We think that key resources are material capital, human resources, customer resources, and decision resources in the accounting firm.

我们认为：事务所的关键资源有物质资本、人力资源、客户资源、决策资源。