人力资源会计是人力资源管理学与会计学相互渗透形成的新型会计理论，是对人力资源成本与价值进行计量和报告的一种会计程序和方法。随着知识经济时代的到来，人力资源因素对企业经营成败的影响越来越大，投资者对人力资源信息的要求也越来越大，这从根本上推动了人力资源会计 Human resource accounting is a new type of accounting theory formed by the mutual penetration of human resource management and accounting. It is an accounting procedure and method for measuring and reporting the cost and value of human resources. With the advent of the era of knowledge-based economy, human resource factors have more and more influence on the success or failure of business operations, and investors’ demands for human resource information are also increasing. This fundamentally promotes human resource accounting