二十一世纪是知识经济的时代,知识将成为生产的核心要素,然而知识经济中掌握知识的最终是企业的人力,将知识转换成最终生产力的也是人,人才是经济活动中最活跃的因素。作为知识表现形式的人力资源不仅成为推动企业生存和发展的基本因素,而且也是推动生产力发展的主导因素。知识经济呼唤人力资源会计。 The 21st century is an era of knowledge-based economy. Knowledge will become the core element of production. However, the ultimate mastery of knowledge in the knowledge-based economy is the human resources of enterprises. The most important factor in economic activities is the conversion of knowledge into final productivity . Human resources as a form of knowledge not only serve as a basic factor for promoting the survival and development of an enterprise, but also as the dominant factor in promoting the development of the productive forces. Knowledge economy calls for human resource accounting.