人力资源会计在企业中的应用与优化研究
研究作者：卢亚琴 指导教师：葛东霞 教授
（海南师范大学继续教育学院，海口，571158)
摘 要：随着科技进步推动了市场上的激烈角逐和日益加剧的社会经济发展压
力下的人力资源争夺战使得人力资本成为各公司间的核心竞争力焦点之一;因此，
人才管理的概念被引入到高度依赖于智力和技能的专业化产业当中并得到普遍实
践运用——尤其是在人力的培养与管理工作上起到了关键性的影响因素的作用并
且必须依靠对人的有效利用来实现各项任务目标达成。为加强人力资源管理，需
要及时地解决人力资源计量等工作的实施困境，以充足的理论提升人力资源管理
的科学性，在确认和计量中规范人力资源会计行为，建立健全管理体系。
关键词:人力资源，人力资源会计，确认
The application and optimization of human resource
accounting in enterprises
Author： Yaqin Lu Tutor： Dongxia Ge
(Accounting, Hainan Normal University Continuing education, HaiKou,571158)
Abstract：With the development of science and technology, the competition trend
of social economic market is becoming more and more intense. The competition
between enterprises is actually the competition of human resources. As a result, human
resource accounting has been widely used in the development of knowledge-intensive
industries and plays an important role in human resource development and management.
Need to rely on human resources accounting management to complete the work. In
order to strengthen human resource management, it is necessary to solve the
implementation difficulties of human resource measurement in a timely manner,
enhance the scientific nature of human resource management with sufficient theories,
standardize human resource accounting behavior in recognition and measurement, and
establish a sound management system.
Key words:Human Resources, Human resources accounting, confirmation
