人力资源会计,是会计学发展的新领域,按照美国会计学会人力资源会计委员会所下的定义。人力资源会计,是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将企业人力资源变化的信息,提供给企业和外界有关人士使用。本文拟就我国建立人力资源会计的必要性,以及人力资源会计的基本假设,谈点个人的看法。一、建立人力资源会计的必要性任何社会的生产,必须具备劳动力、劳动资料和劳动对象三要素,其中劳动力是最活跃、最具有决定性作用的方面。任何社会的进步、经济的发展,归根结底取决于人的作用的发挥以及人力资源的充分利 Human resource accounting is a new area of ​​accounting development, as defined by the Accounting Standards Committee Human Resources Accounting Committee of the American Accounting Association. Human resource accounting is an accounting procedure and method for identifying and measuring human resource data. Its goal is to provide information to enterprises and external stakeholders on the changes of human resources in the enterprise. This article intends to establish the necessity of human resource accounting in our country, as well as the basic assumptions of human resource accounting, to talk about personal opinions. I. The Necessity of Establishing Human Resources Accounting Any production of society must have the three elements of labor force, labor force and labor object, of which the labor force is the most active and the most decisive one. In any case, the progress of any society and the development of economy will ultimately depend on the exertion of human functions and the full benefit of human resources