在知识经济时代,人力资本已成为企业最重要的经济资源。我国对人力资源会计的研究处于初级阶段,尚未形成完善的理论及核算体系。本文分析了原有的人力资源会计核算方法的不足。 In the era of knowledge economy, human capital has become the most important economic resource for enterprises. The study of human resource accounting in our country is in its infancy, and a sound theoretical and accounting system has not yet been formed. This article analyzes the shortcomings of the original human resource accounting methods.