人力资源会计是会计行业的一个新领域,能如实反映企业的财务情况和运营成果,同时也为企业领导层的决策提供依据。近些年来,我国专家对人力资源会计行业的研究已越来越频繁,然而因为我国人力资源会计本身的问题,导致其在我国的发展并不顺利。在本文中,笔者将对企业人力资源会计的现状和发展进行浅要分析和探讨,并提出一些自己的意见。 Human resource accounting is a new field in the accounting profession, which can faithfully reflect the financial status and operating results of enterprises. It also provides the basis for the decision-making of business leaders. In recent years, the research on human resources accounting profession has become more and more frequent in our country. However, because of the problem of human resource accounting in our country, its development in our country is not smooth. In this article, I will analyze and discuss the status quo and development of enterprise human resource accounting and put forward some opinions of myself.