摘要
　　
從本世紀(jì)70年代初開(kāi)始，隨著社會(huì)的進(jìn)步及高新技術(shù)的不斷發(fā)展和應(yīng)用，并迅速轉(zhuǎn)化為生產(chǎn)力，人力智力資源作為生產(chǎn)要素越來(lái)越受到人們的關(guān)注。與此相聯(lián)系的會(huì)計(jì)學(xué)的一個(gè)新興的學(xué)科分支——人力資源會(huì)計(jì)也正越來(lái)越受到會(huì)計(jì)界專(zhuān)家和學(xué)者們的重視和研究。人力資源會(huì)計(jì)主要是研究組織人力資源的成本與價(jià)值的計(jì)量和報(bào)告的問(wèn)題，包括人力資源成本會(huì)計(jì)和人力資源價(jià)值會(huì)計(jì)兩大基本內(nèi)容。把人力資源納入會(huì)計(jì)系統(tǒng)，建設(shè)有中國(guó)特色的人力資源會(huì)計(jì)體系，對(duì)于我國(guó)在下個(gè)世紀(jì)在世界站穩(wěn)腳跟，有著極其重要的意義。

Abstract
　　　
From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance.