所谓人力资源会计是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。它是会计学科发展的一个新领域,是人力资源管理学与会计学相互渗透形成的新型会计理论。到今天,人力资源会计已逐步建立起一套较完善的理论体系,特别是知识经济时代的到来,更为人力资源会 The so-called human resource accounting refers to an organization’s human resource cost and value of an accounting procedures and methods of measurement and reporting. It is a new field in the development of accounting discipline and a new type of accounting theory formed by the mutual penetration of human resource management and accounting. Today, human resources accounting has gradually established a relatively complete theoretical system, especially in the era of knowledge-based economy, more human resources will be