人力资源会计主要研究组织中人力资源成本与价值的确认、计量、记录和报告等问题,为人们提供人力资源会计信息。它是会计学科中一个正在发展的新分支,在我国仍处于理论研究阶段,尚没有应用到实务中。本文就在煤炭行业推行人力资源会计的必要性和可能性作一些探讨。 Human Resources Accounting The main research organization in human resources cost and value of the confirmation, measurement, recording and reporting issues, to provide people with human resources accounting information. It is a new branch of the accounting discipline that is still undergoing theoretical research in our country and has not been applied in practice. This article makes some discussions on the necessity and possibility of human resources accounting in the coal industry.