目前关于人力资源会计,理论研究多,实务探讨少,原因在于人力资源不同于物力资源的特殊性以及确认与计量的复杂性使人力资源会计的可操作性差。我国人力资源会计的实践尚处于起步阶段,企业对外公布的会计报表尚不能提供有关人力资源的开发、利用、管理的信息。因此,尽快建立具有 At present, there are few studies on human resource accounting, theoretical research and practical exploration because human resources differ from the particularity of material resources and the complexity of recognition and measurement, making human resource accounting poor operability. The practice of human resources accounting in our country is still in its infancy. The financial statements released by enterprises can not yet provide information on the development, utilization and management of human resources. Therefore, establish as soon as possible