Human Resource Value Accounting (l]RVA), an important portion of I-IRA. now is at the stage of theories discussion.There are still many problems to be solved in both the theories and the practice.

• 人力资源价值会计是人力资源会计的一个重要组成部分，目前正处于理论研讨阶段，在理论和实践方面还存在许多值得探讨的问题。