试论知识经济和人力资源会计

On Knowledge Economy And Human Resources Accounting

知识经济的关键因素是人力资源 ,引入人力资源会计 ,并提出了知识经济条件下人力资源会计的模式 ,把人力资源作为组织的一项特殊资产进行核算和控制 ,以适应知识经济时代对人力资源管理提出的特殊要求。

The key factor of knowledge economy is human resources. This paper in o rder to meet special needs on human resources in knowledge economy era, introdu ces human resources accounting,put forwards its mode in knowledge economy,an d then regards human resources as special assets of the organization for checkin g and controlling.