近年来,随着我国经济建设和社会发展取得巨大成就,人力资本投资在企业中的重要性也愈加显现出来。本文在揭示了人力资本会计与传统人力资源会计区别的基础上,阐述了实施人力资本会计的必要性,对人力资本会计的计量模式进行了全面的探索,为企业指出了在选择不同计量模式时应注意的问题。 In recent years, with the tremendous achievements made in China’s economic construction and social development, the importance of human capital investment in enterprises has become increasingly apparent. On the basis of revealing the difference between human capital accounting and traditional human resource accounting, this paper expounds the necessity of implementing human capital accounting and probes into the measurement mode of human capital accounting comprehensively. It points out that when choosing different measurement modes Should pay attention to the problem.