摘  要：人力資源會計是指對組織的人力資源成本與價值進行計量和報告的一種會計程序和方法。它是會計學科發展的一個新領域，是人力資源管理學與會計學相互滲透形成的新型會計理論。人力資源會計的目標是將企業人力資源變化的信息，提供給企業和外界有關人士使用。

    企業想要開展人力資源會計，就必須重視人力資源價值的核算，使人力資源的貢獻不被掩蓋，并得到價值利用最大化。

    山東航空公司日前推出的“以人抵債”的清欠方案，凸顯了我國會計核算空白，它預示著我國人力資源會計的發展和完善已迫在眉睫。有會計專家表示，飛行員屬于航空業的稀缺資源。因此，“以人抵債”無論對上市公司本身，還是對關聯債務人，都不失為一種雙贏的創新。然而，這種創新也帶來了對于該款項的確認問題。其“資本化”或“費用化”將對山航的會計報表產生截然不同的影響。其中，人力資源能否作為企業的一項資產，是人力資源會計能否成立的關鍵。

關鍵詞：人力資源會計 人力資源價值 以人抵債

ABSTRACT： Human resource accounting is refers to the human resource cost and value to the organization of a kind of accounting procedures and methods of the measurement and reporting.It is a new field of accounting discipline development, is the human resources management and accounting permeable formation of the new type of accounting theory. Human resource accounting target is the enterprise human resources change information, provided to the authorities use the enterprise and the outside world.

  Enterprises want to carry out human resource accounting, you must pay attention to human resource value accounting, not to be outdone the contribution of human resources, and to maximize the value.

  The Shandong airlines launched "bonded" off plan, highlight the accounting blank in our country, it indicates the development and perfection of human resource accounting in China is imminent. Accounting experts said the pilot, belongs to the industry's scarce resources."With people effectively, therefore, no matter for the listed company itself, or the debtor, can yet be regarded as a kind of win-win innovation. However, the innovation also brought about the payment confirmation. Its "capitalization" or "cost" to ShanHang distinct impact on accounting statements. Among them, can human resources as an asset, is the key of human resource accounting can be established.

Key words:Human resource accounting； Human resource value； For people to fulfill