人力资源会计,是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法,它是会计学的一个新的分支,是人力资源管理与会计学相互渗透形成的新型会计理论。自二十世纪六十年代,美国会计学家赫曼森首次提出了人力资源会计的概念后,经过几十年的发展,这一会计学的新的分支已经逐 Human resource accounting refers to an accounting procedure and method for measuring and reporting the cost and value of human resources in an organization. It is a new branch of accounting and a new type of accounting theory formed by the mutual penetration of human resource management and accounting . Since the 1960s, American accounting scientist Hermansson first proposed the concept of human resource accounting. After decades of development, the new branch of accounting has been