人力资源价值会计和人力资源成本会计是人力资源会计的两个重要分支。人力资源成本会计是从投入角度以投入价值对人力资源成本进行的会计核算。人力资源价值会计是从产出角度以产出价值对人力资源的经济价值进行的会计核算,是事前对企业内部人力资源价值进行预测性核算。其价值 Human Resource Value Accounting and Human Resource Cost Accounting are two important branches of human resource accounting. Human resource cost accounting is from the input point of view of input value of human resource costs accounting. Human resource value accounting is the accounting accounting of the economic value of human resources by the output value from the output point of view. It is a prior accounting of the value of human resources within the enterprise. Its value