随着知识经济的不断发展,开展人力资源会计研究对我国的经济发展具有重要的现实意义。但在近年对人力资源会计研究还处在发展阶段,研究还不深入。因此,本文从人力资源会计的概念出发,理解设置人力资源的重要性,并对人力资源会计的核算有了更深的认识和探讨。 With the continuous development of knowledge-based economy, carrying out human resource accounting research is of great practical significance to our country’s economic development. However, in recent years, human resources accounting is still in the development stage of research, research is not yet in-depth. Therefore, this article starts from the concept of human resource accounting, understands the importance of setting up human resource, and has a deeper understanding and discussion of human resource accounting.