企业的人力资源状况是影响企业盈利高低的重要因素。为了更加真实、客观、全面地反映企业人力资源使用的经济效益 ,故必须克服现有人力资源会计体系 (即人力资源成本会计、人力资源价值会计和劳动者权益会计 )中存在的诸多问题 ,从思路、会计账户的设置和会计报告等方面进行人力资源会计体系的改良 The status of human resources of enterprises is an important factor affecting the level of corporate profits. In order to more truly, objectively and comprehensively reflect the economic benefits of employing human resources, it is necessary to overcome many existing problems in the existing human resource accounting systems (ie, human resource cost accounting, human resource value accounting and laborer equity accounting) Ideas, accounting settings and accounting reports and other aspects of human resources accounting system improvement