resource accounting 中文意思是什麼

resource accounting 解釋
資源使用費用
  • resource : n. 1. 〈pl. 〉資源；物力，財力。2. 方法，手段；機智，智謀，才略。3. 消遣，娛樂。adj. -ful ,-fully adv.
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. The following conclusions can be drawn from the study : ( 1 ) water resource pricing can reflect the scarce natural resource, water resource accounting, water resource property rights, environmental diseconomy

    研究結果表明： （ 1 ）水資源價格應反映出稀缺性、水資源核算、資源產權、外部不經濟性。
  2. 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

    本文藉助于吉林省城鄉規劃設計研究院的財務資源，理論聯系實際對勘查設計企業實行人力資源會計從理論基礎到具體應用進行了探討研究。
  3. But it did n ' t sped quickly as it appeared from its process of emergence and development. the main reason is that the theory system of human resource accounting has n ' t established perfectly and the practical condition has n ' t developed completely

    但從它的產生和發展過程來看，並沒有像其它會計一樣，一經出現便迅速推而廣之，其原因主要是人力資源會計的理論體系尚未建立完善，實務應用條件尚未發育完全所至。
  4. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource. the fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting

    第五章主要針對目前應用中無方向性的困難，設計了一套具有一定切實可行價值的人力資源會計制度體系方案，以便重視人力資源的組織能夠有計劃、有步驟、有重點、有選擇地在會計實務中操作。
  5. Analysis on several basic problems of human resource accounting

    明析人力資源會計的幾個基本問題
  6. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  7. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  8. Quantification and value of human resource has been a tough world topic. its resolution is related with the quantification and distribution of production elements by their contribution. its resolution is also related with the adoption of human resource accounting into current financial and accounting system

    人力資源價值及其計量一直是一個國際性的難題，這一難題的解決關繫到生產要素按貢獻價值進行量化與分配的問題，也關繫到人力資源會計納入現行財務會計體系的問題。
  9. Research on the change from human resource accounting to human capital accounting

    人力資源會計向人力資本會計的轉軌問題探析
  10. The conceptual structure of humen resource accounting

    人力資源會計概念結構
  11. Songhuajiang water system has the biggest theoretical storage of waterpower resource, accounting for 48. 5 % of the whole theoretical storage of the province. heilongjiang water system is in the next place, accounting for 46. 74 %

    松花江水系水能資源理論蘊藏量最大，佔全省總理論蘊藏量的48 . 50 ；其次是黑龍江水系，佔全省總理論蘊藏量的46 . 74 。
  12. 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，從企業理論、會計信息的供給與需求、會計信息失真的角度看，我國目前還不宜實行人力資源會計。
  13. Confirmation of human resource accounting and its measurement

    人力資源會計的確認與計量
  14. 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

    首先介紹了人力資源會計中一些諸如人力資源、人力資產、人力資本等基本概念，然後利用這些基本概念建立了人力資源會計體系的概念框架，明確了人力資源會計的特徵、對象、目標、主體、假設等等，為後面的會計確認和核算打下扎實基礎。
  15. " resource accounting as provided by the ecological footprint tool is an opportunity for more effective management of our ecological assets. the footprint is not about how bad the situation is, but what we can do about it, " said dr. mathis wackernagel, executive director of global footprint network, and co - author of this study

    全球足跡網總幹事暨報告合著者mathis wackernagel博士表示：生態足印的數據為更有效地管理天然資源提供一個機遇，這些資料要指出的不是問題的嚴重程度，而是解決問題的方法。
  16. But, we have not recognize 、 measure and report this important resource, so we intensify the unreality of accounting report information. this article is a cross - study based on this phenomenon. from the theory 、 sifnificance of human resource accounting, i have studied the basis of human resource accounting, such as its target. connect with the theory of accounting recognition 、 measurement and report. i mainly analyze and recognize the modern of human resource accounting ' s recognition 、 measurement and report. by studying and analyzing the state of application in civil and internation, combin with the civil case, in order to apply human resource accounting in our country, offer a modern of human resource accounting ' s province 、 step and the accounting means

    本文針對這一現象，從人力資源會計產生存在的理論基礎、現實意義入手，研究了人力資源會計的目標、對象等基本原理，結合會計確認、計量、報告理論，著重分析並認定了人力資源會計確認、計量、報告模式，通過分析、研究國內外人力資源會計的實際應用狀況，並結合我國的實際情況，為我國推行人力資源會計提出了實施范圍、推廣步驟及推行人力資源會計核算的具體模式。
  17. The whole thesis comprises of five parts. the first part defines the fundamental category of human resource, which is the basic knowledge for further discussion of human resource accounting. the next three parts discuss respectively the patterns of cost accounting, value accounting and cost - benefit of human resource

    本文共分五個部分：第一部分論述了人力資源會計的基本范疇，這是探討人力資源會計必備的基礎知識；第二部分至第四部分分別論述了人力資源成本會計模式、人力資源價值會計模式和人力資源權益會計模式。
  18. Second, since the traditional accounting system could not be changed for the moment, the present human resource accounting has to be amended to fit into the whole system ( it is a cost to apply human resource accounting to practical usage )

    其二，既然原會計體系暫時不能改變，那麼就要改良現在的人力資源會計研究成果，使之適應原會計體系的框架（這是為使人力資源會計應用於實踐所付出的成本） 。
  19. Some western scholars either try to get to the root by investigating employees " satisfaction to their present position, knowing about other enterprises and chances for such a turnover or base their conclusions on an organization ' s life, the consistency between individual goal and a company ' s goal or regarding human resource accounting

    西方學者從雇員對本職工作的滿意程度出發，結合雇員對外部企業的了解情況、雇員獲得流動的機會等來分析其流動；或者從組織的壽命或雇員與企業目標一致性、人力資源成本等方面闡述雇員的流動。
  20. The relevant issues to chinese - styled human resource accounting theory

    論中國特色人力資源會計理論的相關問題
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