知识经济时代,作为知识表现形式的人力资源不仅是推动企业生存和发展的基本因素,也是推动生产力发展的主导因素。人力资源会计越来越得到人们的高度重视。而对人力资源的确认、计量、记录和报告还缺乏行之有效的操作体系,需要进一步研究,以加快人力资源会计在实际中的广泛运用。 In the era of knowledge-based economy, human resources as a manifestation of knowledge are not only the basic factors that promote the survival and development of enterprises, but also the leading factor in promoting the development of productive forces. Human resource accounting is getting more and more attention. The confirmation, measurement, recording and reporting of human resources also lacks an effective operating system and needs further study to speed up the extensive application of human resource accounting in practice.