随着科学技术的突飞猛进,使人的作用越来越重要,人随之倍受重视,各种关于人力资源管理的理论和学科也蓬勃发展。人们越来越清晰地看到,在企业管理中传统会计所提供和揭示的物质资源信息,已远远不能满足会计信息使用者的需求。本文就笔者对知识经济条件下的人力资源会计的认识介绍如下。 With the rapid development of science and technology, people play an increasingly important role in the development of human resources. Many people attach great importance to them. Various theories and disciplines concerning human resources management have also flourished. People have become more and more clear that the information of material resources provided and revealed by the traditional accounting in the enterprise management is far from meeting the needs of accounting information users. This article on the author of knowledge economy under the conditions of human resource accounting understanding described below.