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摘要：如今世界经济的发展快速又多变，每个国家的社会经济也在不断地成长着。企业间的竞争除了注重于自身实力，也把人力资源作为一个基准。企业这么做的原因在于认识到了内部员工价值的重要性，认为人力价值和企业的决策密不可分。43488
在一定周期内，人力资源会计可以反映出企业人员的劳动成果及产生的支出。对此，人力资源成为人力资源会计所研究的对象，研究的成果可以为决策者和信息使用者提供完整的信息，为人力资源的控制、使用和配置提供可靠的依据。为了满足我国国内经济贸易来往和对外经济交往的需要，我国的各型企业越来越发现人力资源对企业发展的必要性，尤其大型企业，人力资源已被企业作为执行经济手段最重要的资源之一，同时被企业纳入会计核算范围。
本文首先介绍了人力资源会计的概念和特征，为下文陈述的困境和对策提供理论背景。随后结合我国当今社会对其的应用情况，分析了人力资源会计实务面临的困境，并接下来对困境提出对应对策。
毕业论文关键词：人力资源会计；困境；对策
The Research of Human Resource Accounting
Abstract：In this era of rapid development of social economy , every country's economy is also growing.The competitiveness of enterprises relies not only on their own strength,but also on human resources, and put human resource into a basic standard.The reason is that enterprises are realizing the importance of the value of staffs,and they believe that human value and company’s decision are closely related.
In a certain period,human resource accounting can reflect cost and profit of employees.Thus,human resource is the object of human resource accounting,and the results of research can provide sufficient information for information users,and can offer reliable foundation to control,use,and configure human resource. To meet the needs of domestic economic trade contacts and foreign economic exchanges, various enterprises in China have increasingly found the necessity to develop human resource.Especially in those large enterprises, human resource has become the most important factor to manage business and at the same time has been incorporated in accounting.
Based on the generation and theories of human resource accounting,this paper takes an analysis of application in human resource accounting.In addition,combined with current practice and application,the article notes corresponding difficulties and proposes appropriate measures to address those problems.
Key Words：Human resource accounting；Difficulties；Measures
目 录
引 言 1
一、人力资源会计相关理论 2
（一） 人力资源会计相关定义介绍 2
1、 人力资源会计的概念 2
2、 人力资源会计的特征 2
3、 人力资源会计的分类 2
（二） 人力资源会计研究的必要性 2
1、 满足财务信息使用者的需求 3
2、 满足企业内部管理的需要 3
3、 满足财务会计核算原则的需求 3
4、 满足与国际会计模式接轨的需求 3
二、我国人力资源会计的现状及面临的困境 4
（一） 我国人力资源会计的现状 4