当前我国人力资源会计研究还面临着人力资源价值确认和计量、人力资源会计应用环境以及人力资源会计目标定位不够清晰,学科归属尚不明确等难题,难以形成具备科学性和适用性的理论方法。诸如上述问题引发了笔者对人力资源会计的相关思考,产生了一些有关人力资源会计在企业管理中 At present, the study of human resource accounting in our country is still confronted with such problems as the confirmation and measurement of human resource value, the application environment of human resource accounting, the unclear positioning of human resource accounting objectives and the uncertainty of subject ownership, which makes it difficult to form a theoretical method with scientificity and applicability. Such as the above problems led to the author of human resources accounting related thinking, resulting in some of the human resources accounting in business management