由于国家、企业和社会公众对人力资源及其所产生的效益越来越重视,本世纪六十年代后期,在美国产生了人力资源会计这一会计学科的新分支。人力资源会计又可分为人力资源成本会计和人力资源价值会计两个方面。人力资源成本会计主要计量报告企业对人力资源的投入价值,包括人力资源本身的成本和人力资源管理职能成本两个方面;人力资 As countries, enterprises and the public place more and more emphasis on human resources and the benefits they generate, a new branch of human resource accounting has emerged in the United States in the late 1960s. Human resource accounting can be divided into two aspects: human resource cost accounting and human resource value accounting. Human resource cost accounting The main measurement report enterprise investment value of human resources, including the cost of human resources and human resources management functions of two aspects of human costs;