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人力资源会计是会计学的一个新兴的分支学科,它是市场经济的产物。研究着重对人力资源成本、人力资源价值进行分析,并提出它们的计量模型。
Human resource accounting is an emerging branch of accounting, which is a product of market economy. The research focuses on the analysis of human resource costs and human resource values and puts forward their measurement models.