人力资源会计做为会计科学的一个新的领域在知识经济的时代有了新的发展契机,本文根据的新《企业会计准则》和即将施行的《中华人民共和国劳动合同法(草案)》对人力资源会计的具体实行的法律和会计理论的基础、以及在新《企业会计准则》的框架内实现人力资源会计进行了探讨。 As a new field of accounting science, human resource accounting has a new development opportunity in the era of knowledge economy. Based on the new “Accounting Standards for Business Enterprises” and the forthcoming “Labor Contract Law of the People’s Republic of China (Draft)”, The concrete implementation of resource accounting and the basis of accounting theory, as well as the realization of human resource accounting within the framework of the new Accounting Standards for Business Enterprises.