对人力资源会计的研究在美国始于五、六十年代。美国人力资源会计学家弗兰姆霍尔茨认为“人力资源会计就是把人的成本价值作为组织的资源而进行计量和报告,……其目的是便于把人作为组织的资源进行管理。”他认为“人力资源会计是管理会计的一个分支。它包括将会计的概念和方法应用于人事管理领域。”现在,经过几十年的探索,人力资源会计已 The study of human resource accounting in the United States began in the fifties and sixties. According to Framingholtz, a human resource accountant in the United States, “human resource accounting measures and reports human cost values ​​as an organization's resources ... for the purpose of facilitating the management of people as an organization's resources.” He Considers “HR accounting as a branch of management accounting that includes applying the concepts and methods of accounting to the field of human resources management.” Now, after decades of exploration, human resource accounting