| 1. | The ownership of non - human assets and the boundaries of the firm
非人力资产所有权与企业的边界 |
| 2. | And the concept of human resource debt and recursion human asset is set up . the accounting formula is re - established
重新阐释了人力资产概念，建立了人力负债和递延人力资产概念，重构了会计等式。 |
| 3. | We focused on managing our human assets effectively and efficiently , while supporting our staff with appropriate welfare and services
我们致力更有效地管理人力资源，并为员工提供适当的福利及服务。 |
| 4. | The study analysis the existing status and the setback of human asset investment in china and the recommendations are made for conclusion
正是在这样的背景下,对人力资本投资的研究在我国显的尤为重要。 |
| 5. | It has been confirmed by china ’ s “ eleventh five year plan for national economic and social development ” that it is a long term strategy to build a strong nation through human asset investment
人力资本理论诞生和人力资本的概念被正式纳入主流经济学的标志,是经济学家舒尔茨在1960年发表的一篇“人力资本投资”的演说。 |
| 6. | Mergers and acquisitions ( m & as ) lead to compositional changes in factors utilized by firms - capital , entrepreneurship , labor and governmental environment , thus resulting in reorganization of their value assets , human assets and environmental assets respectively
并购引起企业实际利用的资本、企业家才能、劳动力、政府环境等要素构成变化，从而导致企业的价值资产、人力资产、环境资产分别进行重组。 |
| 7. | All these problems make human resource value accounting have trouble in being brought into the traditional accounting system . from the view of many arguments about basic theories which exist in human resource value accounting , the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource " , and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on
本文从探讨理论界对人力资源价值会计的基本理论存在的种种争论入手，针对尚没有达成共识的问题提出自己的见解：界定了人力资源的概念和性质、人力资本的财务含义、性质及度量方法，将人力资产分为债务型人力资产和权益型人力资产两部分，探讨了人力资本所有者参与企业超额利润分配的原因和分配比例等等一系列问题，以期建立起人力资源价值会计赖以建立的理论基石。 |
| 8. | The paper introduces some basic concepts about human resource accounting such as human resource , human assets and human capital etc . firstly . then using these basic concepts founds concepts frame of human resource accounting system and defines the characteristic , object , objective , subject and hypothesis and so on
首先介绍了人力资源会计中一些诸如人力资源、人力资产、人力资本等基本概念，然后利用这些基本概念建立了人力资源会计体系的概念框架，明确了人力资源会计的特征、对象、目标、主体、假设等等，为后面的会计确认和核算打下扎实基础。 |
| 9. | It must be fulfilled by the conscious human investment . the accounting processing of the human capital equities include the accounting confirmation , accounting measuring , accounting calculating and accounting publication , relevant elements of human capital equities should be confirmed as accounting elements . human asset concepts are further explained
而且人力资本的保值、增值意味着劳动者创造价值能力的维持和提高，即意味着财富的增长和经济的发展，保证物质资本的不断保值、增值；同时也体现为劳动者素质的提高，实现了劳动者个人的发展和完善，体现了经济发展人本主义。 |
| 10. | Urban group adopts " knowledge mastery strategy " to cope with business development and growth . different training programs such as on - the - job training , workshops , experience sharing sessions , strategic forums , mass scale training , seminars , symposiums , distance learning human asset value creation learning card and e - learning have been adopted to stimulate the learning interest of our employees
富城的人才知识管理策略采用创新多元化的培训模式，其中包括在职培训工作坊经验分享策略性研讨会大型培训计划讲座专题讨论会遥距学习咭网上学习等，以迎合不同员工之培训需要。 |
