摘要:隨著人力資源日益受到重視，人力資源會(huì)計(jì)的重要作用也越來(lái)越突出。人力資源會(huì)計(jì)是用來(lái)確認(rèn)和計(jì)量有關(guān)人力資源會(huì)計(jì)的信息，并將這些信息傳遞給有關(guān)利害關(guān)系人的程序，在知識(shí)經(jīng)濟(jì)時(shí)代，研究探討人力資源會(huì)計(jì)的確認(rèn)、計(jì)量、目標(biāo)等方面的問(wèn)題對(duì)建立適合中國(guó)國(guó)情的人力資源會(huì)計(jì)具有重要意義。

　　　人力資源會(huì)計(jì)是會(huì)計(jì)學(xué)的一個(gè)新興的重要分支學(xué)科，是市場(chǎng)經(jīng)濟(jì)的產(chǎn)物。本文論述了在我國(guó)建立人力資源會(huì)計(jì)的必要性，對(duì)人力資源會(huì)計(jì)的確認(rèn)與計(jì)量問(wèn)題作了探討，并對(duì)人力資源成本會(huì)計(jì)和價(jià)值會(huì)計(jì)進(jìn)行了分析。

關(guān)鍵詞：人力資源會(huì)計(jì)；確認(rèn)；計(jì)量

Abstract:It is important of the accounting for human resource,and its related position becomes more evident and also feasible for research institute.Human resource accounting is a procedure used to identify and measure the information related to human resources accounting and pass the information to the interested parties，in the knowledge economy，studying of human resource accounting recognition，measurement and goals，etc.is of great significance to the establishment of human resource accounting suited to China's national conditions.

　　　Human resources accounting is an accounting emerging important branch discipline.It is the market economy product.This article elaborated has established the human resources accountant's necessity in our country,has made the discussion to the human resources accountant's confirmation and the measurement question,and has carried on the analysis to human resources cost accounting and value accountant.

Key  words：Human resource accounting；Recognition；Measurement

　　　現(xiàn)階段，我國(guó)的人力資源會(huì)計(jì)才剛剛起步，雖然已經(jīng)有了一些計(jì)量的方法，但還有種種的不足和缺陷。只有不斷推進(jìn)人力資源會(huì)計(jì)在我國(guó)企業(yè)中的應(yīng)用，完善相關(guān)法律法規(guī)，優(yōu)化人才流動(dòng)運(yùn)行機(jī)制，實(shí)現(xiàn)人力資源配置的合理化，才能真正發(fā)揮人力資源會(huì)計(jì)的作用，提供可靠、有用的會(huì)計(jì)信息，幫助管理人員做出正確決策。

　　　在分析解決人力資源確認(rèn)與計(jì)量問(wèn)題的同時(shí)，還應(yīng)深入地對(duì)人力資源會(huì)計(jì)進(jìn)行理論研究，澄清模糊認(rèn)識(shí)，更新觀念，吸收借鑒西方研究成果，并在人力資源密集的場(chǎng)所開(kāi)展人力資源會(huì)計(jì)試點(diǎn)工作，循序漸進(jìn)地進(jìn)行推廣普及。要建立各行業(yè)人力資源會(huì)計(jì)核算體系，逐步發(fā)展適合我國(guó)國(guó)情的人力資源會(huì)計(jì)，以適應(yīng)我國(guó)企業(yè)由勞動(dòng)密集型向知識(shí)密集型發(fā)展的趨勢(shì)。