一、人力资源会计基本理论探索新世纪以来,中国的企业面临着不断更新的竞争环境,其中不确定性是其主要特征,而造成这种不确定性的关键因素是经济全球化、技术进步和消费者地位的提升,而对于这些不可抗力因素的挑战,企业管理的研究者和实践者不约而同地将目光投向了人力资源。人力资源管理是人力资源和企业绩效关系的中间变量,因此对于提高人力资源管理的实践水平, First, the basic theory of human resource accounting Since the exploration of the new century, Chinese enterprises are facing an ever-changing competitive environment, of which uncertainty is the main feature. The key factors causing such uncertainty are economic globalization, technological progress and Consumer status upgrade, but for these force majeure challenges, business management researchers and practitioners are invariably turned their attention to human resources. Human resource management is an intermediate variable of the relationship between human resources and business performance. Therefore, to improve the practice level of human resource management,