目前国内外有关人力资源的会计研究,没有真正体现对人力资源投资的成本与所产出的价值,也没能最终确立一个统一的人力资源会计模式。笔者着眼于人力资源的产权运作全过程,按照人力资源投资活动所涉及的有关人力资源产权的运作形式和结果,重新划分人力资源的会计事项,并据以引入会计处理流程,提出新的人力资源会计模式。这种新的会计模式可以概括为,体现两种运作形式的人力资 At present, the accounting research on human resources at home and abroad does not really reflect the cost of the investment in human resources and the value of the output, nor can it finally establish a unified human resource accounting model. The author focuses on the whole process of property right operation of human resources. According to the operational forms and results of human resource property rights involved in human resources investment activities, the author reclassifies the accounting matters of human resources and introduces the accounting treatment process accordingly to propose new human resources Accounting mode. This new accounting model can be summarized as, reflecting the two forms of human resources