Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.

人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。

Human Resource Accounting ( HRA ) is a branch of Accounting, which is a constructive and comprehensive subject.

人力资源会计是会计学科的一个分支, 是个颇具新意而包含广泛的研究课题.

Recognition and measurement of human resources are most urgent problems in human resource accounting.

人力资源的确认和计量是人力资源会计中最需要解决的问题。

Human resource accounting is a new branch of disciplines, mainly including procedures and methods of identifying and measuring human resources data.

人力资源会计是会计学科中的一个新分支，主要是鉴别和计量人力资源数据的一种会计程序和方法。