自20世纪60年代人力资源会计概念提出后,经过各国会计学者坚持不懈的研究,人力资源会计已逐步建立起一套比较完善的理论体系。但由于人力资源价值计量的特殊性,目前,关于人力资源价值的计量问题,在理论界虽建立有大量的模型,但模型的可操作性较差。本文拟从分析人力资源价值计 Since the concept of human resource accounting was put forward in the 1960s, after accounting scholars persistently studied in various countries, human resource accounting has gradually established a relatively complete theoretical system. However, due to the particularity of human resource value measurement, at present, there are a large number of models in the theoretical circle about the measurement of human resource value, but the operability of the model is poor. This article intends to analyze the value of human resources