人力的

During the process of Constructing the human resources system model, absorbed strategic cost management theory, the thinking of the staff management theory, integrated the human resources cost accounting methods and the measurement of the human resources management tools.

2在构建了人力资源成本控制模型和体系过程中，吸取了战略成本管理理论、员工行为管理理论的思想，融合了人力资源成本会计的计量方法和人力资源管理的手段，便于企业人力资源成本控制与人力资源管理相结合。

The thesis is to establish systematical and perfect rate index and warning method of humane capital investment and management risk which is the important approach of preventive control and enterprises' humane capital risk auditing which is the important approach of aferwards control because of the condition of focusing on the process control of enterprises' humane capital investment risk in Chinese academe.

针对我国学术界企业人力资本投资风险的研究集中于事中控制的现状，本文对企业人力资本投资风险事前控制重要手段——企业人力资本投资管理风险的评估指标和评估与预警方法，企业人力资本投资风险事后控制重要工具——人力资本投资风险审计等进行了研究

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。

Abundant trade information is provided for HR Managers by HRoot. Meanwhile, HRoot offers comprehensive marketing promotion services to HR service providers. Our business covers internet services, publish, convention, advertising, and IT support services etc. HRoot has 6 brands currently, including 'HRoot.com', a top Human Resource Management website in the world; 'World Management Review', a high-end HR magazine; 'Overclass', a prestigious club for HR elites; 'Km73.com', a world leading comprehensive management portal website, 'Tradeve.com', a cutting-edge platform for training trading; and 'Annual Human Resources Awards in Greater China', the top-notch industry event with highest authority and biggest outreach scope.

HR管理世界为人力资源经理人提供资讯，并为服务供应商提供综合的市场推广服务，业务涉及互联网、出版、会展、广告、信息技术支持等，旗下品牌包括：全球领先的人力资源管理网站—"HR管理世界"、中国领先的人力资源高端期刊—"《世界管理评论》"、中国领先的人力资源精英社团—"卓越会"、中国领先的综合管理门户—"开门见山网"（km73.com）、中国领先的培训交易平台—易课网（Tradeve.com）、大中华区最权威、规模最大、层次最高、最受瞩目的人力资源评选—大中华区年度人力资源评选(Annual Human Resources Awards in Greater China)等。

It is the summation which the society and economy relation reflect essentially. The manpower capital property right have three common characters: exclusiveness、 resolvability、business and four special characters: the first one, the owner have not impartibility ownership and control right to the manpower capital himself. The second one, manpower capital can reflect in the different way of material capital when the property right deformity; the third one, manpower capital's employment and investment course are in-phase, the fourth one, the effective yardstick and mechanism of measuring manpower capital are absence.

在此基础上，概括出人力资本产权排他性、可分解性、可交易性的一般特征以及它的四个特殊特征：一是所有者对其自身的人力资本并不具有不可分离的所有权和控制权；二是当发生产权残缺时人力资本可以以迥然于物质资本的方式回应，通过关闭人力资本达到效用享有的均衡；三是人力资本的使用和投资过程是同步合一的；四是缺乏有效计量人力资本的尺度和机制。

The management of manpower resource in hospital transfered the mode of labour force to manpower resource and strategetic management mode.

现代医院管理是以人力资源核心的管理，要对医院人力资源进行科学管理和合理配置，好地体现其以人为本的管理理念医院人力资源管理由最初的人事管理模式向人力资源管理模式、战略型人力资源管理模式过渡。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。接着详细论述了基于以上两种理论的不足而提出的一种新的会计模式，劳动者权益会计。

The pioneering research and practice by foreruns have offered abundant theoretical resources to us. The research of this essay shows that manpower resources investmentmakes manpower resources before employment forms the primitive value of human resources, while the investment of enterprise and institution and continous education investment after employment forms the additional value of it.

先行者的开拓性研究和实践为我们提供了丰富的思想资源，本文研究表明：人力资源投资使人力资源价值增值，人力资源在就业前的教育投资形成人力资源的原始价值，人力资源在就业后的企事业单位投资和继续教育投资形成人力资源的追加价值。

Meanwhile, this paper propounds several countermeasures to strengthen human resources cost control for enterprise. The final purpose of this research is to seek for effective ways to realize the goal of increasing profit and income.

本文通过对人力资源成本指标的分析，建立了人力资源成本控制模型，阐明了人力资源成本的控制思路及步骤，即从人力资源成本的增长状态进行弹性控制，从人力资源成本的水平状态进行比率控制，同时设定了企业达到人力资源成本双向控制的标准，并提出了相应的对策。

There are several factors leading to the HRM of small and medium-sized technological enterprises have being in a backward state: The idea of human resource is outmoded and bog-down and the HRM system lags behind; The post duty is unclear and the workflow is uncertain; HR allocation and training mechanism are lack of scientific nature and validity; Performance appraisal is ineffective and prompting mechanism is imperfect; The corporate culture is unripe etc.

由于我国中小型科技企业人力资源管理理念陈旧，停滞不前；缺乏科学的人力资源战略规划；人力资源管理制度落后，岗位职责不清晰，工作流程不确定；人力资源配置、员工招聘、员工培训机制缺乏科学性、有效性；绩效考核效果差，激励手段比较单一，没有建立科学合理的薪酬体系；缺乏良好的企业文化等原因，导致中小型科技企业人力资源管理一直处于落后状态。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。