随着知识经济的来临,现代企业不仅要重视物质资源,财务资源,信息资源和环境资源的有效利用,更重要的是重视人力资源的开发使用。一、我国人力资源会计的现状人力资源会计是在市场经济及高新技术发展的共同作用下,人力资源管理学与会计学相互渗透形成的新型的会计理论。我国自80年代以后开始介绍和研究人力资源会计问题,近些年的报刊,杂志等都有相关文章发表,探讨人力资源会计的核算模式及难题的解决。但是,人力资源会计并没有 With the advent of the knowledge economy, modern enterprises should not only pay attention to the effective use of material resources, financial resources, information resources and environmental resources, but more importantly, attach importance to the development and use of human resources. First, the status quo of China’s human resource accounting Human resource accounting is a new type of accounting theory formed by the mutual penetration of human resource management and accounting under the joint action of market economy and high-tech development. Since the 1980s, China began to introduce and study human resource accounting issues. In recent years, newspapers and magazines have published articles on the accounting mode of human resources accounting and solutions to difficult problems. However, human resource accounting does not