“人力资源会计”(Human resource Accounting),是国外近二十多年来,逐渐发展起来的一个会计新学科。早在1922年,美国著名会计学者帕登(W·A·Paton)就认为,忽视人力资源,是资产负债表的一项严重缺陷,因为,它远比存货之类的资产更为重要。60年代,西方国家在纺织、制造、航空、金融、保险、会计师事务所等部门对人力资源会计的应用进行了试点,取得了一定的成效,对经营决策的择优起到一定的作用,受到企业领导人的重视。1968年,美国著名会计学家弗兰霍尔茨(E·G·Flamholz)认为,人力资源会计是“衡量并报告组织资源——人的成本和价值的会计。”美国会计学会 Human resource accounting (Human Resource Accounting), is a new accounting discipline that has been gradually developed in foreign countries in recent twenty years. As early as 1922, W. Paton, a famous American accounting scholar, considered neglecting human resources as a serious defect in the balance sheet because it was far more important than assets such as inventories. In the 1960s, western countries carried out pilot projects on the application of human resource accounting in the departments of textile, manufacturing, aviation, finance, insurance and accounting firms and achieved some success, which played a certain role in the selection of business decisions. The leader’s attention. In 1968, GB Flanders, a prominent American accounting scientist, considered human resource accounting as “an accountant that measures and reports organizational resources - the cost and value of people.” The American Accounting Association