由于知识和科技在现实社会中的作用日益重要,人力资源成为企业中最重要的资源,反映人力资源的人力资源会计应运而生。人力资产具有许多不同于一般物质资产的特征。人力资源的计量包括两种观点,一种是成本法人力资源会计,其中包括历史成本法、现实重置成本法、机械成本法等。 Due to the increasingly important role of knowledge and technology in the real world, human resources have become the most important resources in the enterprise, and human resource accounting, which reflects human resources, has come into being. Human assets have many characteristics that are different from those of ordinary physical assets. The measurement of human resources includes two kinds of views, one is the cost of human resources accounting, including the historical cost method, the actual replacement cost method, the mechanical cost method.