The treatment for the disbursement costs of the non-human capital resources shall be in comply with the principle of prudence, and shall meet the demand of embodying the law of cost benefits.
非人力资本的人力资源支出费用化处理方式既符合谨慎性原则,也体现成本效益法则的要求。
Sharing incentive has function which can combine human capital owners benefits with non-human capital owners.