人力资源不仅是推动企业生存和发展的基本因素,也是推动生产发展的主导因素。为了适应“以人为本的现代管理方式”。企业会计工作的服务对象和处理对象都发生了巨大变化,“人”在生产力各要素中的地位日益突出。因此,迫切需要引入人力资源会计。 Human resources are not only the basic factors that promote the survival and development of enterprises, but also the leading factor in promoting the development of production. In order to adapt to “people-oriented modern management ”. The service objects and the handling objects of the enterprise accounting work have undergone tremendous changes. The “people” have become increasingly prominent in all elements of the productive forces. Therefore, there is an urgent need to introduce human resource accounting.