在分析人力资源会计研究和应用现状基础上,本文探讨了金融业实行人力资源会计的必要性和可行性,提出了人力资源会计总体思路和会计假设,最后从会计计量、会计核算和信息披露、推广路径四个方面对金融业人力资源会计应用进行了深入阐述。 Based on the analysis of the current situation of human resource accounting research and application, this paper discusses the necessity and feasibility of implementing human resource accounting in the financial industry, puts forward the general idea of ​​human resource accounting and accounting hypothesis. Finally, from the aspects of accounting measurement, accounting calculation and information disclosure, Promotion path four aspects of the financial industry human resource accounting in-depth elaboration.