摘要：為適應知識經濟發展的需要，完善人力資源會計研究的理論，使人力資源應用到具體實際中，我們必須研究人力資源會計，因為傳統的人力資源會計已經解決不了現實中遇到的問題。現實中的企業已經運用新的管理技術管理企業的人力資源，但其管理技術目前并沒有被納入現有的會計體系中，完善的人力資源會計研究的理論體系仍然尚未完成。本文文章主要分析人力資源會計的基本理論、人力資源會計的體系以及人力資源會計的報告等問題，說明實施人力資源會計體系是保護每個公民合法權益和企業經濟效益的手段。

關鍵字：人力資源；人力資源會計；理論探討

Abstract：In order to adapt to the needs of the development of knowledge economy, perfect the human resource accounting theory, human resources to a specific application in practice, we must study the human resource accounting, because the traditional human resource accounting has not solve the problems in the reality. The reality of the enterprise has been using the new management technology management enterprise human resources, but its management technology at present and has not been included in the existing accounting system, perfect human resource accounting research theory system still has not been completed. This article mainly analyzes the basic theory of human resource accounting, human resource accounting system and human resource accounting report, that the application of human resource accounting system is to protect the legal rights and interests and every citizen means of enterprise economic benefits.

Key words：Human resources; Human resource accounting; Theory discussion

人力資源會計經歷了各種模式，每種模式都有其利弊之處，隨著傳統會計與計算機技術的發展，會計電算化必然是人力資源會計系統建立方向的基礎，對組織進行人力資源會計核算的同時，應加強對人力資源會計的管理，將其納入到整個企業的資源管理計劃和生產管理的體系當中。知識經濟賦予了人力資源會計需要更新的內容，更加注重人力資源價值核算，同時擴展了人力資源開發的渠道。