人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在我国建立人力资源会计的条件及其必要性。其次对人力资源会计的会计假设、确认、计量、核算与报告等问题进行了探讨,并对人力资源成本会计与人力资源价值会计进行了分析。最后,论述了人力资源会计在我国企业管理中的运用。 Human resource accounting is an emerging important branch of accounting. It is a product of the market economy. This article first discusses the conditions and the necessity of establishing human resource accounting in our country. Secondly, this paper discusses the accounting hypothesis, confirmation, measurement, accounting and reporting of human resource accounting, and analyzes the human resource cost accounting and human resource value accounting. Finally, it discusses the application of human resource accounting in our country’s enterprise management.