浅议知识经济与人力资源会计

Brief Discussion on the Intellectual Economy and the Accountant of Human Resource

进入知识经济时代,知识将成为所有创造财富的要素中最基本、最有效的生产要素,人作为一种资源越来越受到重视,人力资源会计的重要性也突兀而出。然而,知识经济时代的人力资源会计又显现出与以往不同的特点。立足分析知识经济、人力资源会计的特点,从这些特点提出知识经济时代人力资源会计的发展方向,并结合具体问题提出解决方法。

Eutering tiDe age of intellectual economy, kuowledge is becoming the most efficient and basic productive element of all the wealth making oiies. Human, as a kind of resources, is receiving more attention, and the importance of accountant of human resource has protruded conspicuously. The accountant of human resource in the intellectual economy age has had some new characteristics. The article will discuss these characteristics of the intellectual economy and accountant of human resource, and give suggestions on the development of accouiitant of human resource in the age of intellectual ecomony and solutions to these matters.