知识经济时代需要人力资源会计,人力资源会计的产生将对传统会计模式提出严峻地挑战,也为人力资源会计的发展提供了契机,我们应当吸收与借鉴国外人力资源会计研究成果,把我国人力资源会计理论与实践有机地结合起来,建立适应知识经济发展需要的人力资源会计核算理论与方法。 In the era of knowledge economy, human resource accounting is required. The emergence of human resource accounting will pose a severe challenge to the traditional accounting model and provide an opportunity for the development of human resource accounting. We should absorb and draw on the research results of human resource accounting in other countries, Accounting theory and practice organically combine to establish a theory and method of human resource accounting to meet the needs of the development of knowledge economy.