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自人类诞生以来,社会发展状态从杂乱混沌逐步过渡到现代理性文明,经历了漫长岁月,在这个缓慢而曲折的发展过程中,人类通过劳动,充分发挥了自己的智慧和才干,不断进行改革和创新,科学技术取得了突飞猛进的发展。但是,在这相当长的历史时期内,人们只注意了物质资料对生产的作用,并没有真正认识到人自身的价值,忽视了人力资源的重要性。直到第二次世界大战结束之后,从战败国日本和德国的经济从全面崩溃而又在一片废墟中迅速崛起的事实中,人们研究发现,其真正的发展动因是人力资源这一最重要和最关键的因素,只有在这时,人力资源才真正恢复了其本来面貌,作为生产的主角占领了重要地位,人力资源会计也才应运而生。
Since the birth of mankind, the state of social development has undergone a gradual transition from clutter and chaos to modern rational civilization. During this slow and tortuous development, human beings have given full play to their wisdom and talents through labor, Innovation, science and technology have made rapid development. However, during this fairly long historical period, people only paid attention to the role of material data in production and did not really recognize the value of human beings, neglecting the importance of human resources. From the end of World War II to the fact that the economies of Japan and Germany, the defeated countries, were rapidly collapsing and collapsing from ruin, people found that the real motive for their development was the most important and most It is only at this moment that human resources have truly restored their original appearance. As the protagonist of production occupies an important position, human resources accounting has come into being as well.