人力资源会计是指对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。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。目前,人力资源会计已逐步建立起一套较完善的理论体系,特别是知识经济时代的到来,更为人力资源会计的推广创造了历史性的契机。我国人力资源存在人口众多,在管理中又存在人才浪费和人才短缺并存的局面,因此建立和推行人力资源会计十分必要。 Human resource accounting refers to an accounting procedure and method for measuring and reporting the cost and value of human resources in an organization. Is a new type of accounting theory formed by the mutual penetration of human resource management and accounting. At present, human resource accounting has gradually established a relatively perfect theoretical system, especially the arrival of the era of knowledge-based economy, creating a historic opportunity for the promotion of human resource accounting. Because of the large population of human resources in China and the waste of talent and talent shortage in management, it is necessary to establish and promote human resources accounting.