人力资源会计是指对企业或其他组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。人力资源会计是会计学科发展的一个新领域,是会计学科中一个正在发展的新分支,是人力资源管理学与会计学相互渗透形成的新型会计理论。自从1964年,美国密西根大学的郝曼森首次提出人 Human resource accounting refers to an accounting procedure and method for measuring and reporting the cost and value of human resources in enterprises or other organizations. Human resource accounting is a new field of accounting discipline development. It is a new branch under development in accounting science and a new type of accounting theory formed by the mutual penetration of human resource management and accounting. Since 1964, the United States University of Michigan Hao Mansen first proposed