科学技术和社会经济的发展使人们日益感受到人是一切财富的源泉,于是确认和计量这种源泉的人力资源会计应运而生。合理进行人力资源会计处理,有利于企业资产保全,人力资源具备作为资产的三个条件,因而它理所当然地是企业的一项资产,在进行 The development of science and technology and socio-economy make people feel increasingly that human beings are the source of all wealth. Therefore, human resource accounting that confirms and measures such a source has come into being. Reasonable human resources accounting treatment, is conducive to the preservation of corporate assets, human resources have as assets of the three conditions, so it is of course an enterprise assets in progress