人力资源会计发轫于60年代的美国。1964年,美国密执根大学的赫尔曼发表了“人力资源会计”一文,首次提出人力资源会计的概念并把人作为资产来对待。舒尔茨认为,人力资本是指体现在人的身上的各种知识和能力,可以被用来提供未来的收入,其范围包括天生具有的才能和后天获得的能力 Human resources accounting issued in the 60’s in the United States. In 1964, Herman from the University of Michigan published a paper entitled Human Resource Accounting, first introducing the concept of human resource accounting and treating people as assets. Schultz argues that human capital refers to the kinds of knowledge and capabilities embodied in human beings that can be used to provide future income in a range of natural and acquired capabilities