近年来,人力资源在各企业中的作用越来越重要,人力资源成本会计成为新兴起的一门学科,强化人力资源成本会计,可使企业财务会计体系更具规范性。本文首先介绍了有关人力资源成本的相关理论,其次针对人力资源成本会计的应用提出了一些潜在的问题,最后根据相应问题提出应对措施。 In recent years, the role of human resources in various enterprises is more and more important. Human resource cost accounting becomes a newly emerging subject. Strengthening the accounting of human resources costs can make the financial accounting system more standardized. This paper first introduces the relevant theory of human resource cost, secondly puts forward some potential problems for the application of human resource cost accounting, and finally puts forward the countermeasures according to the corresponding problems.