人力资源会计(Human Resource Accounting),是一门正在发展中尚未成熟的新学科,是介于人才学和会计学之间的交叉学科.人力资源会计是以向企业管理当局提供关于人力资源的取得和开发成本,人力资源对组织的价值等方面的信息为根本目标, 以便管理者进行人力资源的最优配置和使用.人力资源会计是适应人力资源管理的需要而产生的.当代世界的经济竞争表面上是对经济资源、产品质量和市场的竞争,实质 Human Resource Accounting is a new discipline that is still under development. It is a cross-discipline between talent science and accounting. Human resources accounting is to provide management authorities with access to human resources. Information such as development costs and the value of human resources to the organization is the fundamental goal for managers to optimally deploy and use human resources. Human resources accounting is the result of the need to adapt to human resource management. Economic competition in the contemporary world On the surface, it is the competition of economic resources, product quality and market.