人力资源会计是会计学的一个新兴的重要的分支,是市场经济的产物。在知识经济时代,作为知识载体的人力资源,越来越成为企业管理的重要因素。本文从新经济时代人力资源的重要性,人力资源会计的产生及其发展,当今学界围绕人力资源会计的几点争论,人力资源会计在我国建立的必要性、可行性等方面进行了全面论述,借以展示人力资源会计在我国的研究成果和应用现状。 Human resource accounting is an emerging important branch of accounting, is the product of market economy. In the era of knowledge economy, human resources as a carrier of knowledge have increasingly become an important factor in business management. From the importance of human resources in the new economic era, the emergence and development of human resource accounting, the current debate among scholars in the field of human resource accounting, the necessity and feasibility of human resource accounting in our country, Show the human resource accounting in our research results and application status quo.