人力资源会计是西方会计理论体系中的一个新领域。根据美国会计学会人力资源会计委员会对它所下的定义,人力资源会计是鉴定和计量人力资源数据的一种会计程序和方法,其目的是将企业人力资源变化的信息,提供给企业和外界有关人士使用。为了尽早建立我国的人力资源会计,本文拟对 Human resources accounting is a new area in the Western accounting theory system. According to the definition of the Human Resources Accounting Committee of the American Accounting Society, human resources accounting is an accounting procedure and method for the identification and measurement of human resources data. Its purpose is to provide information about the changes in human resources of enterprises to the enterprise and the outside world. For people to use. In order to establish China’s human resources accounting as soon as possible, this paper intends to