一、人力资源会计核算现行得到公认的人力资源会计核算方法有三种:人力资源成本会计,人力资源投资会计,人力资源价值会计。人力资源成本会计和人力资源投资会计是为取得、开发和重置作为组织的资源的人所引起的成本的计量和报告。人力资源价值会计是把人作为价值的组织资源,而对它的价值进行计量和报告的程序。 First, the human resources accounting Currently recognized human resources accounting methods are three: human resources cost accounting, human resources investment accounting, human resources value accounting. Human Resources Cost Accounting and Human Resources Investment accounting is the measurement and reporting of the costs incurred by those who acquire, develop, and relocate resources that are an organization. Human resource value Accounting is the process of measuring and reporting on the value of human being as a resource of organizational resources.