本文首先论述了人力资源会计产生的原因及理论基础,以及在我国建立人力资源会计的必要性。然后对人力资源会计的确认与计量问题作了一些探讨,并对人力资源成本会计和人力资源价值会计进行了分析,提出了建立人力资源会计的核算原则、假设、账户的设置及账务处理、财务报告以及人力资源会计信息的披露。 This article first discusses the causes of human resource accounting and theoretical basis, as well as the establishment of human resource accounting in our country the necessity. Then, it makes some discussion on the confirmation and measurement of human resource accounting, and analyzes the human resource cost accounting and human resource value accounting, puts forward the accounting principle, hypothesis, account setting and account processing of human resource accounting, Financial reports and accounting information disclosure of human resources.