现阶段,人力资源理论在我国已有一定程度的发展,然而从会计实践的应用来看,还仍然处于较为落后的状态,对我国人力资源会计的发展造成严重的阻碍。作为一个人力资源大国,我国对人力资源的充分利用能够促使设计经济建设得到更好的发展,进一步加快人力资源开发及建设的推动,实现个人能力、单位经济以及国家经济的整体迈进。 At present, the theory of human resources has been developed to some extent in our country. However, from the application of accounting practice, it is still in a backward state, causing serious obstacles to the development of human resource accounting in our country. As a big human resource country, the full utilization of human resources in our country can promote a better development of the design economy, further promote the promotion of human resources development and construction, and achieve the overall improvement of individual capabilities, unit economy and national economy.