Human Resources Accounting

摘要

The 21st century will be the epoch of knowledge economy. Knowledge economy is to develop economyrnon the basis of knowledge will surely become the major resources of economy development. Therefore, humanrnresources accounting which provide such information as the ebb and follow of human resources investment, thernsize of the human resources employment, will become the main stream of accounting the time of knowledgerneconomy. To face China’s reality, to develop economy, and to flourish enterprises, we must combine it with ourrncountry’s reality. Study and improve our accounting theories of human resources, embody the essential contents ofrnstressing knowledge, respecting personnel in the design of our present system, and stimulate fundamentallyrnmotivation of the work force.