本文通过会计分析人力资源的价值,认为由于人力资源收益的不确定性和权能分配的特殊性,人力资源能否作为会计资产范畴确认还有待研究。同时由于人力资源的特殊性──人的主观能动性,决定了不能按照反映物质资源价值的思路来为人力资源价值会计定位。因此,将人力资源会计归入管理会计体系之中比较适合。 This paper analyzes the value of human resources through accounting and thinks that whether human resources can be confirmed as accounting assets remains to be studied because of the uncertainty of human resources and the particularity of power distribution. At the same time, due to the special nature of human resources ─ ─ the subjective initiative of people, decided not to reflect the value of material resources to human resources value accounting position. Therefore, it is more appropriate to include human resource accounting in management accounting system.