现代企业制度下,知识资本已成为当代生产力的核心要素,是否拥有一支高素质的人力资源队伍已成为现代企业发展的成败。本文从现代企业制度改革中人力资源会计核算框架构建存在的问题和必要性入手,浅谈如何在现代企业制度下推动我国人力资源会计核算框架构建的几点策略。 Under the modern enterprise system, the knowledge capital has become the core factor of the contemporary productive forces. Whether or not owning a high-quality human resource team has become the success or failure of modern enterprise development. This article starts from the existing problems and necessity of human resource accounting framework in the modern enterprise system reform, and discusses how to promote the construction of human resource accounting framework under the modern enterprise system.