本文结合笔者多年工作实践,从建立人力资源会计的必要性为出发点,结合我国现行人力资源会计管理存在的主要问题,阐述了创造宏观环境、改善微观条件及发挥企业的主观能动性对我国人力资源会计的发展、对优化人力资源配置、增强企业的竞争力有着重大的意义。 Based on the author’s many years of practice and the necessity of establishing human resource accounting as the starting point, combined with the main problems existing in the current human resources accounting management in our country, this article elaborates on how to create macro environment, improve micro-conditions and give play to the subjective initiative of enterprises. The development of human resources to optimize and enhance the competitiveness of enterprises of great significance.