人力资源会计从提出至今已有几十年,中外学者对此作了许多有益的研究与探索,积累了宝贵的经验。然而,从它的产生和发展过程来看,一经出现并没有被迅速推而广之,直到今天仍未形成较为完善的学科体系,实践中也没有得到应有的普及和应用,因此人力资源会计推行受阻的原因值得关注。 Human resource accounting has been for several decades since it was put forward. Chinese and foreign scholars have done many useful research and exploration to this end and have accumulated valuable experience. However, from the point of view of its emergence and development, it has not been popularized rapidly and has not formed a complete system of disciplines until now, nor has it been popularized and applied in practice. Therefore, human resource accounting The reasons for the implementation of the block is worth attention.