人力资源对经济的发展日趋重要,人力资源会计也成了会计领域中的研究热点。国内外学者对人力资源的确认、计量、记录和报告等相关问题做了大量的工作,甚至建立了比较完整的人力资源会计体系。然而,遗憾的是,学者们普遍将人力资本视为人力资源成本支出资本化的全部结果,从而缩小了人力资源资本化的范围。 Human resources are becoming more and more important to the development of economy. Human resource accounting has also become a research focus in the field of accounting. Scholars both at home and abroad have done a great deal of work on such issues as the confirmation, measurement, recording and reporting of human resources, and have even set up a relatively complete human resources accounting system. However, it is regrettable that scholars generally regard human capital as the entire result of capitalization of human resource cost, thus narrowing the scope of capitalization of human resource.