通过对人力资源管理及人力资源会计的概念和主要内容的介绍,分析了重矿企业在人力资源管理及会计核算方面存在的不足。并提出相关职能部门各项管理等方面的改进措施,并在会计核算方面进行人力资源会计核算的简单尝试,促使重矿企业更加重视人才,开发人才,使人力资源管理有一个更高层次的发展与创新。 Through the introduction of the concept and main content of human resource management and human resource accounting, this paper analyzes the shortcomings of heavy mining enterprises in human resource management and accounting. And put forward some improvement measures such as the management of relevant functional departments, etc., and make simple attempts to make accounting verification of human resources in terms of accounting, prompting heavy mining enterprises to pay more attention to talents and personnel development so that HRM has a higher level of development And innovation.