In section 2, the author nails down the HR and self-created accounting theories which were adopted, at the same time, states the theoretical bases of solely affirmance.

• 第二、三节明确了本文采用的人力资源会计理论、自创商誉刽十理论，同时论述了人力资源和自创商誉次级会计要素单独确认的理论依据。