摘 要 人力资源会计的概念是在上世纪六十年代由美国密歇根大学的郝曼森首次提出的,自八十年代引入我国以来，很多学者对其进行了研究，到目前为止，已经形成了一定的理论体系。但是，由于现行会计制度的制约以及实际应用中的各种障碍，使得人力资源会计至今仍未得以推行。 本文旨在减少人力资源会计的不确定性，提高可操作性，以促进人力资源会计在企业中的实际应用。文章从人力资源会计的基本概念及对现有理论中人力资源会计的两大分支的介绍和分析入手，为后文奠定了理论基础并提供了理论依据；明确地界定了人力资源成本所包含的内容，并对其进行了详细的划分，通过对人力资源成本计量依据的分析，做出对人力资源成本的核算方法的选择；阐明人力资源价值的概念，从对提高人力资源会计的可操作性的考虑出发，选择了人力资源价值的核算方法；在传统会计的基础上，在符合会计基本原则的前提下，根据需要，增设了若干账户对人力资源的相关信息予以反映，并提出了较为完整的账务处理方法和程序；最后，对仍存在的有待完善和解决的问题做出了说明。关键词：人力资源会计， 人力资源成本， 人力资源价值 ABSTRACT The definition of HRA(Human Resource Accounting) was given for the first time by Hermanson in 1960s, who was a professor of Michigan University in the US. Many experts have devoted themselves to the study of HRA since it was brought in China in 1980s. By now, there has been a relatively complete system of this theory. But because of the restriction of the accounting system in effect and the practical difficulty, HRA has not been applied yet. This article aims to reduce the uncertainty of HRA, improve its practicality, and accelerate its application in enterprises. Beginning with the basic definition and the introduction of the two branches of HRA, the first part provides the background and basis of the theory for the following analysis; the second part sets limit to the content of the human resource cost, divides it into five kinds, and then makes a choice of the method of costing; the th...
