资源

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。

In a market economy, competitive environment, companies in order to remain invincible, and must be closely related to survival and development with customers, build good relations with existing customers in the resources based on the maintenance of good And the relationship between customers and the continued development of new customers, companies with high-quality products, quality service, establish a good reputation in the eyes of the customers a good image; and responsibility to customers, constant innovation and development Their own products to meet customer demand for new and regulate the enterprise customer resource management, enhance customer service quality.

科技的发展时代的进步，市场经济的竞争也越发激烈与残酷，在竞争中客户作为市场的最最要的资源，早已成为市场营销的核心，企业间谁拥有的客户多，谁就在竞争中占有绝对的优势在市场经济竞争如此激烈的环境之下，企业要想立于不败之地，就必须和与之生存发展息息相关的客户，建立起良好的关系，在现有客户资源的基础之上，维护好和老客户的关系，并且不断的发展新的客户，用企业高品质的产品优质的服务良好的信誉树立企业在客户心目中的良好形象；并以客户需求为己任，不断的创新与发展自身的产品，以满足客户新需求，并规范企业内部的客户资源的管理方式提升企业的客户服务质量计算机管理系统满足了企业对自身客户资源管理的新要求，减少了客户资源管理过程中的浪费的大量人力物力和财力等

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。

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。

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。

Germplasm resources. According the result of UPGMA cluster analysis based on ISSR makers, the tested materials could be divided into five groups at the level of D=0.68. First group including 18 germplasm materials is the Yellow sweet Spanish system. Second group including one germplasm material is Bejo Dyatona cultivar. Third group including 3 germplasm materials is the Yellow Globe system. Fourth group including 9 germplasm materials is the Yellow Globe Danvers system. Fifth group including one germplasm material is the Yellow Danvers system.

ISSR聚类分析表明，在L取值为D=0.68时，可将32份洋葱资源分成5类：第一类包括18份种质资源，主要以Yellow Sweet Spanish系统为主；第二类包括1份种质资源，为Bejo Daytona；第三类包括3份种质资源，为Yellow Globe系统；第四类包括9份种质资源，为Yellow globe danvers系统；第五类包括1份种质资源，为Yellow Danvers system系统。

The succeeders to the mineral resources in western China are of big potential to be developed after the mineral resources in central and eastern China are mined up, which can meet the demands of economic development.

西部矿产资源接替区作为潜在的矿产资源接替基地，是我国目前中东部矿产资源主要产区资源耗竭后的西部后备接替资源，是满足我国经济建设和可持续发展对重要矿产资源需求的保障。

On the basis of the research and practics of tourism resources evaluation by predecessors,the qua-lity index system of tourism resources evaluation have been built,the tourism evaluation fuzzy factor has been quantified,the comprehensive fuzzy evaluation model has been quantified,the comprehensive fuzzy evaluation model has been set up and the quantization values of tourism resouces evaluation has been respectively given.

在前人对旅游资源评价研究和实践的基础上，构建旅游资源评价指标体系，并将旅游资源评价模糊因素数量化，建立模糊综合评价模型，分别求得旅游资源评价要素的量化值，根据其数值的大小，将旅游地分为四个质量不同的等级，从而建立科学的旅游资源评价方法，以弥补以往旅游资源定性评价和定量评价的不足。

The thesis sets up functions" strategy of Continent Bridge Group: to determine the different management strategy with headquarters and branch; to set forth human resource strategy in the four following aspects such as enterprise"s culture and development of human resource inside the Group, the introduction and training of human resource, the stabilization and flow of human resource, the distinguish between human capital management and labor resource management in human resource; from the five aspects of funds-raising strategy, investment strategy, cost strategy, investment benefit and allocation of stock"s profit strategy, to form financial affairs strategy; in terms of various type such as: informal cooperation, bond agreement, international unite and stock right participation to establish strategy ally; to set up the target rod strategy that makes Zhongyuan Group and Delong Group as the target rod; to establish new enterprise"s culture and Continent Bridge brand; and to form the information center of Continent Bridge Group; to develop modem international goods distribution, to establish information networks and conduct electronic business strategy etc.

研究确定了大陆桥集团各项职能战略：确定了总部和分部两种不同的组织管理战略；从企业文化与集团内部的人力资源开发、人力资源的引进与培养、人力资源的稳定和流动、人力资本管理与人力资源中的劳动力资源管理相区分等四个方面内容阐述了人力资源战略；从筹资战略、投资战略、成本战略和投资收益、股利分配战略等五个方面形成了财务战略；以非正式合作、契约性协议、国际联合、股权参与等多种形式构成了战略联盟；确立了以&中远&集团和德龙集团为标杆的标杆瞄准策略；建立新型企业文化和塑造&大陆桥&品牌为核心内容的企业文化和品牌策略以及形成大陆桥集团的信恩中心、发展现代国际物流、建立信息网络、开展电子商务等战略。

For souvenir " earthly day ", establish consciousness of hardship of resource of the whole people, protect the earth, this print editorial office is special branch of youth of society of economy of as geological as division of science and technology of academy of economy of Chinese land natural resources, China mineral products was engineered jointly this period commemorative column, li Xinyu of academy of economy of natural resources of land of specially invite China's deputy researcher, Wang Wen's deputy researcher, Hu Xiaoping's deputy researcher " be kind to resource of the earth, protection " write civil, with period the protective consciousness that raises numerous people, be kind to the earth, protect resource, to build comparatively well-off society in the round the implementation of grand target provides enough resource safeguard.

为纪念&地球日&，树立全民资源忧患意识，保护地球，本刊编辑部特与中国国土资源经济研究院科技处、中国地质矿产经济学会青年分会共同策划了本期纪念专栏，特邀中国国土资源经济研究院李新玉副研究员、王文副研究员、胡小平副研究员就&善待地球、保护资源&撰文，以期提高广大民众的保护意识，善待地球，保护资源，为全面建设小康社会宏伟目标的实现提供充足的资源保障。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。