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以会计学视角探求人力资本产权的实现路径,以人力资源会计的基本原理推演人力资本量化的基本方法,设计多种评价模型和相关的财务指标。
In the perspective of accounting, this paper explores the ways to realize the property right of human capital, deduces the basic method of human capital quantification based on the basic principle of human resource accounting, designs a variety of evaluation models and related financial indicators.