Thus how to report the value of human resource in accounting becomes an interesting and important topic of human resource accounting(HRA),which goes onto the stage as a new subject.

• 在会计中反映人力资源的价值成为人力资源会计研究的重要课题。传统的会计工作中,没有对人力资源和人力资源权益进行相应的反映,因此导致了核算内容不完整,影响了资产公允价值的正确体现。