It can be predicted that human resource accounting shall be important content of accounting , and play a key role in social development 可以预见，随着成长环境日趋成熟，人力资源会计将成为会计学科的重要补充，将在社会发展的道路上划下重重的一笔。
In fact , human resource accounting was emerged in the united states as early as in 1960s , which till now has a history of more than 40 years 知识经济时代，呼唤人力资源会计。其实，人力资源会计早在本世纪60年代就在美国产生了，至今已有40多年历史。
It has been several decades since hermason , a professor from michigan university in united states , originally put forward human resource accounting in 1964 知识经济的蓬勃兴起,带来了会计理论开发的巨大突破,由此产生了人力资源会计这一新型的会计分支。
In order to put human resource accounting into practice , experts on accounting in china and aboard have undertaken large amount of work , no significant progress has been made however 为了使人力资源会计应用于实践，中外会计学人作了大量的工作，但至今收效甚微。
The core of the human resource accounting is to clarify the laborer ' s rights and interests to inspire the human being ' s creativity and the enterprise ' s energy 劳动者权益的确定是人力资源会计的核心和本质所在，不解决好这一问题就无法激发人力资源的创造性，无法激发企业活力。
A new method of human resource accounting , the central part of the thesis , namely " integrated pay surplus value " , shall be put forward 本文的核心是笔者根据我国的实际情况，结合已有人力资源会计处理方法的一些优点，提出了一种新的人力资源会计处理方法? ?综合报酬剩余价值法。
I have been engaged in financial work of perambulate design industry for 13 years , and feel deeply the importance of human resource accounting in my business 本文借助于吉林省城乡规划设计研究院的财务资源,理论联系实际对勘查设计企业实行人力资源会计从理论基础到具体应用进行了探讨研究。
Taking account of the supply of and demand for and the inauthenticity of accounting information as well as theory of firms , however , human resource accounting does not suit china at present 但是，从企业理论、会计信息的供给与需求、会计信息失真的角度看，我国目前还不宜实行人力资源会计。
From the solution of confirmation , measure and report , the writer want to help the human resource accounting of our country separate from tradition and go to normality 借以阐述解决相关确认、计量、报告等方面的问题，以期望能为我国的人力资源会计走出传统，融入常规起到一线抛砖引玉之用。
