当今社会,人力资源成为越来越重要的资源,对于国有商业银行来说,施行人力资源成本会计能够满足对人力资源的信息需要,促进其发展和使用,从而弥补传统会计的不足。国有商业银行有大批优秀会计人才、有效的薪酬管理体系和比较畅通的管理信息系统,施行人力资源成本会计具有充分的可行性。实施人力资源成本会计需要转变观念,将人力资源成本管理融入人力资源的战略规划与管理中,完善薪酬管理,从人力资源的获取成本、发展成本、使用成本、保障成本、机会成本和安全成本六类项目进行核算。 In today’s society, human resources become more and more important resources. For state-owned commercial banks, the implementation of human resource cost accounting can meet the information needs of human resources and promote its development and use, so as to make up for the deficiencies of traditional accounting. State-owned commercial banks have a large number of outstanding accounting personnel, effective salary management system and relatively smooth management information system, and the implementation of human resource cost accounting is fully feasible. Implementation of human resource cost accounting need to change the concept of human resource cost management into human resources strategic planning and management, improve the compensation management, access to human resources costs, development costs, use costs, security costs, opportunity costs and security costs six Class project accounting.