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在社会主义市场经济形势下，人力资源将越来越受到重视。本文通过对人力资源会计的形成、发展、人力资源的内涵与基本假定的探讨，目的就在于进一步完善人力资源会计的会计核算方法，借以推动人力资源会计的进一步发展。
In the socialist market economy, human resources will receive more and more attention. Through the discussion of the formation and development of human resource accounting, the connotation of human resource and the basic assumptions, the purpose of this article is to further improve the accounting method of human resource accounting so as to promote the further development of human resource accounting.