人力资源会计主要研究组织中人力资源成本与价值的确认、计量、记录和报告等问题,为人们提供人力资源会计信息。它是会计学科中一个正在发展的新分支,人力资源会计的建立与应用,将会对人才的价值予以货币量化,人才的投入与产出将会具体而现实,这就将使得人才的重要性和人才培养的必要性摆脱了过去那种乏味的空洞说教,从而必然在全社会中形成重视人才与人才培养、重视人才利用的良好环境。本文将对人力资源会计在我国推行的必要性与可能性加以探讨。 Human Resources Accounting The main research organization in human resources cost and value of the confirmation, measurement, recording and reporting issues, to provide people with human resources accounting information. It is a new branch of accounting discipline which is developing. The establishment and application of human resource accounting will quantify the value of talents, and the input and output of talents will be concrete and realistic, which will make the importance of talents And the necessity of personnel training to get rid of the dull and empty preaching of the past, thus inevitably forming a good environment of attaching importance to personnel and personnel training and valuing the utilization of talents in the whole society. This article will discuss the necessity and possibility of human resource accounting in our country.