摘  要：人力资源会计是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。它是会计学科发展的一个新领域，是人力资源管理学与会计学相互渗透形成的新型会计理论。人力资源会计的目标是将企业人力资源变化的信息，提供给企业和外界有关人士使用。

    企业想要开展人力资源会计，就必须重视人力资源价值的核算，使人力资源的贡献不被掩盖，并得到价值利用最大化。

    山东航空公司日前推出的“以人抵债”的清欠方案，凸显了我国会计核算空白，它预示着我国人力资源会计的发展和完善已迫在眉睫。有会计专家表示，飞行员属于航空业的稀缺资源。因此，“以人抵债”无论对上市公司本身，还是对关联债务人，都不失为一种双赢的创新。然而，这种创新也带来了对于该款项的确认问题。其“资本化”或“费用化”将对山航的会计报表产生截然不同的影响。其中，人力资源能否作为企业的一项资产，是人力资源会计能否成立的关键。

关键词：人力资源会计 人力资源价值 以人抵债

ABSTRACT： Human resource accounting is refers to the human resource cost and value to the organization of a kind of accounting procedures and methods of the measurement and reporting.It is a new field of accounting discipline development, is the human resources management and accounting permeable formation of the new type of accounting theory. Human resource accounting target is the enterprise human resources change information, provided to the authorities use the enterprise and the outside world.

  Enterprises want to carry out human resource accounting, you must pay attention to human resource value accounting, not to be outdone the contribution of human resources, and to maximize the value.

  The Shandong airlines launched "bonded" off plan, highlight the accounting blank in our country, it indicates the development and perfection of human resource accounting in China is imminent. Accounting experts said the pilot, belongs to the industry's scarce resources."With people effectively, therefore, no matter for the listed company itself, or the debtor, can yet be regarded as a kind of win-win innovation. However, the innovation also brought about the payment confirmation. Its "capitalization" or "cost" to ShanHang distinct impact on accounting statements. Among them, can human resources as an asset, is the key of human resource accounting can be established.

Key words:Human resource accounting； Human resource value； For people to fulfill