人类社会已经迈入二十一世纪,正逐渐向知识经济这一新的经济形态转变,人力资源已日益成为社会进步和经济发展的主要推动力,同时也越来越成为企业生存和发展的关键。在这种社会背景下,作为披露人力资源信息和管理人力资源的重要手段的人力资源会计,在不久的将来必将得到广泛的应 Human society has entered the 21st century and is gradually transforming into a new economic form of knowledge economy. Human resources have increasingly become the main driving force for social progress and economic development, and are increasingly becoming the key to the survival and development of enterprises . In this social context, human resource accounting, as an important means of disclosing human resource information and managing human resources, will surely be widely available in the near future