人力资源会计是会计学的一个新兴的重要分支学科。它是把人作为有价值的组织资源,而对它的价值进行计量和报告的程序,是市场经济的产物。本文首先对人力资源会计的确认与计量问题作了一些探讨,并提出在我国建立人力资源会计的设想,最后论述了人力资源会计在我国企业管理中的运用。 Human resource accounting is an emerging important branch of accounting. It is a process of measuring and reporting on the value of human beings as valuable organizational resources and as a result of a market economy. This article first makes some discussions on the confirmation and measurement of human resource accounting, and puts forward the idea of ​​establishing human resource accounting in our country. Finally, it discusses the application of human resource accounting in our country’s enterprise management.