进入21世纪,人类社会从工业经济时代步入了知识经济时。在这个大环境下,竞争也相应地从物力资源的竞争转向人力源的竞争。对人力资源的开发、利用和管理将成为人类社会发的关键要素。与此同时,传统会计核算体系却面临着日益严峻挑战。例如美国微软公司,其市场价值大约相当于资 In the 21st century, human society stepped into the knowledge-based economy from the era of industrial economy. In this environment, competition is correspondingly shifted from the competition of material resources to that of human resources. The development, utilization and management of human resources will become the key elements of human society. At the same time, the traditional accounting system is facing increasingly serious challenges. For example, the United States Microsoft, its market value is roughly equivalent to funding