人力资源会计(Hu-manResource Accou-nting)是会计学科中的一个崭新领域。它产生于六十年代的美国,当今西方一些国家,不仅在理论上进行了深刻的研究,而且在实践中也进行了卓有成效的尝试,并逐渐地推广、应用于企业,在充分合理利用人力资源方面,取得了可喜的成绩。目前在我国人力资源会计还处于探索阶段,会计 Human resource accounting (Hu-manResource Accou-nting) is a brand new field in accounting. It was produced in the United States in the 1960s. Some countries in the West today have not only conducted a profound study in theory, but also conducted fruitful attempts in practice and gradually promoted and applied it to enterprises. In making full and rational use of human resources Aspects, have made gratifying achievements. At present, human resource accounting in China is still in the exploratory stage, accounting