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In the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.

这个问题的产生有多方面的原因,其中最主要的因素在于人力资源会计理论不够成熟、不够健全,导致人力资源会计不能广泛的应用于实践。正是基于这种现状,本文对人力资源会计理论进行了深入的探讨,旨在为人力资源会计更好的应用于实践铺平理论道路。

It is perhaps more helpful, if still somewhat abstract, to say that "the humanities" include those branches of human knowledge that concern themselves with human beings and their culture, and that do so in ways that show conversancy with the language of human values and respect for the dignity and expressive capacity of the human -spirit.

虽然可能仍然有些抽象,或许更有帮助的是说"人文科学"包括关心人类及其文化的人类知识的那些领域,用通过显示熟练掌握人类价值和尊重人类精神的尊严和表达能力的语言方式来实现。

As for the outflow of human capital, the higher level of human capital, the lower possibility of returning as countryside owing to the frailness of agriculture and the inherent wage disparity between urban and rural areas. That is that this flow way of the rural human capital, generally is a state of unidirectional loss or net loss, which leads to an existence of serious"misplaced effect"in rural human capital investment.

对于流出去的人力资本来说,由于农业的弱质性以及城乡固有的工资差异,其人力资本水平越高返回农村的可能性越小,也就是说,农村人力资本的这种流动基本上呈一种单向流失和净流失状态,这就决定了我国农村人力资本投资存在着严重的投资收益"错位效应"。

Analysis on origin and development process of natural resources reveals that natural resources are homogeneously originated with human beings, are interdependent with human knowledge and developing along with human knowledge; moreover, the determination of the scope, quality and quantity of natural resources relies mainly on human knowledge accumulation and science and technology development level.

通过对自然资源的起源与发展过程的分析,可以发现自然资源与人类是共同起源的,是与人类的知识相互依存、共同发展的,而且自然资源的范围、质量与数量的确定主要取决于人类的知识积累和科技发展水平。

That is to say, human resource accounting due to be used as a tool to serve the human resource management activity.Based on the theory of human capital and human resource accounting , the article put forward the mode of the HRA by analyzing the circumstance of Jigang .

本文在对人力资源会计应用障碍分析的基础上,结合济钢企业实际情况,提出了当前人力资源会计模式,从信息的归集、企业剩余分配、人力资源会计分析三方面系统阐述了作为人力资源管理辅助手段的人力资源管理会计内容与方法。

This thesis seeks for the reforming and developing direction to the state-owned enterprises based on the human capital investment. In this thesis, it is one of the basic studies that researching the theory of human capital investment systemically and the theoretical frame of the human capital investment on enterprises, and the other is analyzing the problems on the human capital investment and finding out the method to settle those problems.

基于上述原因,笔者将"我国国有企业的人力资本投资问题研究"作为毕业论文的研究课题,试图从人力资本投资的角度出发,来探索我国国有企业的改革与发展之路,并把研究重点放在了两个方面:一是系统研究人力资本相关理论及企业人力资本投资的理论框架,二是针对我国国有企业的实际情况,分析其在人力资本投资过程中存在的问题及解决办法。

Think, the traditional economics research about human problem is more the ground is the premise that regards research as economic problem, new system economics revised the human hypothesis point of view in traditional economics afresh, undertook immediateness real research more to human problem, and as a result of,be in charge of criterion of a Confucian school of idealist philosophy of the Song and Ming Dynasties its core problem -- the management to the person, accordingly, its formed management to learn the serious content of research to the research itself of human problem.

认为,传统经济学有关人性新问题的探究更多地是作为探究经济新问题的前提,新制度经济学则重新修正了传统经济学中的人性假设观点,对人性新问题进行了更接近现实的探究,而管理学则由于其核心新问题——对人的管理,因此,其对人性新问题的探究本身就构成了管理学探究的重要内容。

Human being produce the relation between the people and relation between human and society in the course of engaging the nature. Human also build up the humans history in the development of relation between human being and nature.

人在与自然发生关系的过程中生成人与人的关系,人与社会的关系;在人与自然关系的历史中构建人类的历史。

In the background of globalization in our time, the existence of human being is deeply in the relation of an integral whole, such as relation of human being and external world, human and the others or human and himself.

在当代全球化的背景下,人的存在越来越处于人与外部世界、人与他人和人与自身的本质性的一体关系中,人的发展也正在进入到对人的否定性统一的类本性的反思和自觉状态。

Furthermore, it is researched into the intercorrelation mechanism of mutual affect between the three macro-factors and human capital evolution respectively.The effect and influence of factors on human capital was analyzed during the process of human capital flow between industries and regions by the core-periphery model of introducing human capital variable.

在探讨城市集聚背景下人力资本的历史演变的基础上,抽象出对人力资本演变具有关键作用的三个关联影响因素即产业集聚、知识集聚和制度因素,分别从这三个宏观因素出发剖析其与人力资本演变的相互影响及作用的关联机制。

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