人力资源会计自产生后,经历了人力资源成本会计、人力资源价值会计、劳动者权益会计三大模式,有的学者又提出了以生产者剩余为基础的人力资源会计模式。笔者试结合以生产者剩余为基础的人力资源会计模式,来探讨人力资源会计账户的设置及运用。一、账户的设置在设置人力资源会计 Human resource accounting has experienced three major modes: human resource cost accounting, human resource value accounting and laborers’ rights and interests accounting. Some scholars have put forward human resource accounting mode based on producer surplus. The author tries to explore the setting up and application of human resources account by combining the human resource accounting mode based on producer surplus. First, set the account in the setting of human resources accounting