中文摘要传统会计核算体系强调物质和货币的所有者与债权人的核心地位，而忽视人力资源所有者的利益。在知识经济和管理革命时代，人力资源成为影响经济增长、影响企业竞争力的首要因素。基于传统会计模式的种种缺陷，从上世纪80年代开始，人力资源会计成为会计学科中的一个新兴讨论领域。与此同时随着知识密集与技术密集经济的进展，人力资源会计越来越受到人们的重视和关注。目前我国关于人力资源会计理论讨论有了很大的进展，但是在企业中还没有付诸实践，企业在人力资源会计核算方面还是空白。对人力资源会计的进展，核算和计量进行了简单的分析，探讨了目前制约人力资源会计实践运用的相关因素。关键字：重要性；应用；优越性；人力资源会计AbstractTradition accounting system emphasis material and currency owner and creditor's core status, but neglects the human resources owner's benefit. In knowledge economy and the management revolution time, the human resources become the influence economy to grow, the influence enterprise competitive power most important factor. Based on traditional accountant pattern all sorts of flaws start from on century 80's, human resources accountant becomes accountant in the discipline an emerging research area.At the same time and along with knowledge-intensive with the technical crowded economy development, human resources accountant more and more is valued people's and the attention. At present our country the fundamental research had the very big development about human resources accountant, but has not put to the practice in the enterprise, the enterprise in the human resources accounting aspect or the blank. To the human resources accountant's development, the calculation and the measurement have carried on the simple analysis, discuss at present to restrict human resources accountant to practice the utilization the correlation factor.Key Words：Importance；Apply；Adrantage；Human resources accountant1 绪论传统的会...
