This thesis discusses a new accounting theory& value chain accounting, which is the frontier of accounting theory research.

Because the history of value chain accounting is only 3 or 4 years, the reference is very little.

由于价值链会计的历史仅仅3、4年，研究资料非常少，已有的研究主要局限于价值链会计的基本理论要素，基本没有很系统的专门研究。

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Value chain accounting has been some research results in theory, but its practical application in the research and guidance less.

价值链会计从产生到现在，已在理论上取得了一些研究成果，但在其实际应用方面的研究和指导较少。

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This part first introduces the conception, characteristic, function and goal of value chain accounting budget system.

首先介绍了价值链会计预算的概念、特点、作用和目标。

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Therefore, this paper explores and studies the application of the value chain accounting from a practical point.

因此，本文从实务角度探讨和研究价值链会计的核算问题。

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As the environment is complicated, the application of value chain accounting must be affected by many factors.

由于价值链会计所处的环境是复杂的，其有效实施必然受各种因素的影响。

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The value chain accounting will perform its function of management to serve the enterprise well.

构建基于价值链的成本管理方法和业绩评价指标体系，充分发挥价值链会计的管理职能，更好地为企业实现价值最大化服务。

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Analyses on value chain accounting based on value chain conformity

基于价值链整合的价值链会计探析

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The bride's face was covered with either a red silk veil or a "curtain" of tassels or beads that hung from the bridal Phoenix crown.

新娘要么被红丝巾盖着要么是一“帘”流苏或凤冠上得珠子。

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But the existing financial accounting can not reflect the intellectual capital value accurately, and the research son disclosure of accounting information from intellectual capital is very few. the study of intellectual capital accounting information disclosure has become a very urgent problem.

但是，在现有的财务会计体系下，企业无法准确的评价智力资本的价值，并且对于智力资本信息披露的研究很少，所以，对于智力资本信息披露的研究已经成为了一个非常迫切的问题。

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Fourthly, strengthen the application of intellectual capital evaluation in accounting and enterprise's appraising and realize the combination between intellectual capital evaluation and enterprise management.

第四，加强了知识资本评估在会计核算以及企业评价中的应用，实现了知识资本评估与企业管理实践的结合。

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Finally, the evaluation system of intellectual capital in accounting firms based on empirical research is established and applied in 14 accounting firms in Shanghai. A research methodology combining theoretical and empirical analysis, and combining qualitative and quantitative analysis is adopted in the research.

最后作者根据实证研究构建了会计师事务所智力资本评价体系并将其应用于14家上海会计师事务所之中。研究主要采用了理论研究和实证研究相结合、定性研究和定量研究相结合的研究方法。

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Teachers' mental intelligence as capital and its accounting method

试论高校教师智力资本的特点与核算方法

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Simultaneously, China should support the implementation of human resource accounting by the establishment of its environment, system and staff.

同时，我国应从环境建设、制度建设和队伍建设入手，为人力资源会计的推行提供平台、保障和支持。

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The human resource accounting is a new area formed by inter-penetration between human resource management and accounting science.

上市公司人力资源会计是人力资源管理与会计学相互渗透形成的新领域。

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Chapter four puts forward measuring model and method of the value of human resource accounting in the university.

第四章，阐明高校人力资源会计的一些基本概念、理论基础，提出了高校人才资源价值计量方法。

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The Theory and Demonstration of the Human Resource Accounting in the Perambulation Design Enterprises

勘察设计企业人力资源会计理论及实证研究

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Human Resource Accounting in Listed Companies

论上市公司人力资源会计

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Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.

人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。

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Relationship Between Goodwill Accounting and Human Resource Accounting

商誉会计与人力资源会计关系

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The third part is the design of human resource accounting system in Tianjin City Vocational College.

第三部分，天津城市职业学院人力资源会计制度设计。

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