知识经济时代人力资源会计有关问题的探讨

步入知识经济时代后，人力资源在全球经济发展中的地位不断提高，进一步挖掘和运用人力资源会计成为新时代提出的新要求。但迄今为止，我国发展人力资源会计的历史进程较短，总的理论实践发展步伐也较为缓慢，在其开发和使用等方面依旧存在许多问题。本文在了解了人力资源会计的相关理论基础后，结合知识经济的基本特征，论述了人力资源会计应用于国内的必然性、可行性；然后联系我国现行会计制度的现状，分析了制约我国人力资源会计发展的几个重要问题并针对这些问题提出了自己的建议和看法。
关键词： 知识经济；人力资源会计；现状；问题；建议

The knowledge economy era of human resource accounting related discussion
Abstract: After enters the knowledge economy era, the status of human resources development in the global economy constantly improve, further mining and use of human resource accounting into new age puts forward new requirements.But so far, our country the development of the historical process of human resource accounting is shorter, the general theory of practice development is relatively slow, in such aspects as the development and use is still exist many problems.Based on the understanding of the human resource accounting related theoretical basis, combining with the basic characteristics of knowledge economy, this paper discusses the inevitability and feasibility of human resource accounting applied in domestic;Then contact the implementation status of current accounting system, analyzes the several important problems which restrict the development of the human resource accounting in our country, and aiming at these problems put forward their views and Suggestions.
Keywords: Knowledge economy; Human-resources accounting; situation ; Problems; Suggests

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