人力资源成本会计是人力资源会计的四大基本组成内容之一,本文首先简单介绍了人力资源会计的内容,明确人力资源成本会计的成本范围,进而对人力资源成本会计的成本内容进行扩展,全面反映人力资源从进入企业到离开企业所发生的成本。其次论述了人力资源成本会计的三种基本的成本计量模型:历史成本法、重置成本法和机会成本法。此外,本文采用了将人力资源成本纳入传统会计账户内进行核算的模式。 Human resource cost accounting is one of the four basic components of human resource accounting. This paper first briefly introduces the content of human resource accounting, clarifies the scope of the cost of human resource cost accounting, and then expands the cost of human resource cost accounting, comprehensively Reflects the cost of human resources from entering the enterprise to leave the enterprise. Secondly, it discusses three basic cost measurement models of human resource cost accounting: historical cost method, replacement cost method and opportunity cost method. In addition, this paper adopts the mode of accounting human resource costs into the traditional accounting accounts.