一、人力资源会计的确认企业的人力资源,就是指能够推动整个企业发展的劳动者的能力的总称。人力资源能否作为企业的一项资产是人力资源会计能否成立的关键。我国《企业会计制度》规定:“资产,是指由过去的交易、事项形成并由企业拥有或控制的资源,该资源预期会给企业带来经济 First, the confirmation of human resources Accounting of human resources, refers to the ability to promote the development of the entire enterprise workers collectively. Whether human resource can be regarded as an asset of an enterprise is the key to whether human resource accounting can be established. China’s “Accounting System for Business Enterprises” states: "Assets refer to the resources formed by the past transactions and events and owned or controlled by the enterprise, and the resources are expected to bring economic benefits to the enterprise