物力资源和人力资源是企业赖以生存的两大财富。物力资源是企业的实物资产,实物资产在使用过程中可能会发生减值的迹象,需计提减值准备。人力资源具有资产属性,可定义为人力资产。人力资产减值的会计处理成为了会计学研究的重要课题。 Material resources and human resources are the two wealth companies rely on to survive. Material resources are the real assets of the enterprise. There are signs that the physical assets may be impaired during the use process, and the provision for impairment should be made. Human resources have the property of assets and can be defined as human assets. Accounting treatment of impairment of human assets has become an important issue in accounting research.