摘要：當(dāng)我們進(jìn)入21世紀(jì)，就進(jìn)入了一個(gè)全新的時(shí)代——知識(shí)經(jīng)濟(jì)時(shí)代。知識(shí)經(jīng)濟(jì)是建立在知識(shí)和信息的生產(chǎn)、分配、使用上的經(jīng)濟(jì)，其本質(zhì)是以智力資源的占有配置、以科學(xué)技術(shù)為主的知識(shí)的生產(chǎn)分配和消費(fèi)為最重要因素的經(jīng)濟(jì)。而智力資源和科學(xué)技術(shù)的進(jìn)度歸根到底是依靠人力資源。在這個(gè)具有嶄新特征的知識(shí)經(jīng)濟(jì)時(shí)代，傳統(tǒng)會(huì)計(jì)，因其自身的局限性，已不能滿足時(shí)代的需求，所以人力資源會(huì)計(jì)的建立則成為必然趨勢(shì)，也使其成為可能。而知識(shí)經(jīng)濟(jì)對(duì)人力資源的迫切需求，給人力資源會(huì)計(jì)的發(fā)展以強(qiáng)大的推動(dòng)力。

關(guān)鍵詞：知識(shí)經(jīng)濟(jì)   人力資源   人力資源會(huì)計(jì)

Abstract: When we entered the 21st century, we entered a new era – the knowledge economy era. The knowledge economy is based on production, distribution and usage of knowledge and information, the essence of the knowledge economy is as the most important factors for the possession and allocation of intellectual resources, the distribution and consumption of the knowledge with science and technology as the main content. While in the final analysis intelligence resources and the progress for science and technology are relying on human resources. In the era of knowledge economy with new characteristics, the traditional accounting, because of its own limitation, already cannot satisfy the demand of the times, so the establishment of human resource accounting has become an inevitable trend, and has been becoming possible. The knowledge economy in the urgent need for human resources is a strong force for the development of human resource accounting. 

Key words: Knowledge Economy   Human Resources   Human Resource Accounting

　　　21世紀(jì)的社會(huì)經(jīng)濟(jì)是以知識(shí)為基礎(chǔ)、以高科技產(chǎn)業(yè)為支柱的經(jīng)濟(jì)，1996年經(jīng)濟(jì)合作與發(fā)展組織（OECD）在其報(bào)告中首次正式使用了“知識(shí)經(jīng)濟(jì)”這個(gè)概念，這標(biāo)志著一個(gè)嶄新時(shí)代的到來，會(huì)計(jì)決定于客觀經(jīng)濟(jì)環(huán)境的變化，傳統(tǒng)會(huì)計(jì)的自身特點(diǎn)要適應(yīng)新形勢(shì)的需求，這就使得人力資源會(huì)計(jì)的實(shí)行不僅是必要的，而且成為可能。

　　　本文在回顧知識(shí)經(jīng)濟(jì)理論和人力資源會(huì)計(jì)發(fā)展歷程，論述知識(shí)經(jīng)濟(jì)、知識(shí)經(jīng)濟(jì)時(shí)代的基本概念的基礎(chǔ)上，重點(diǎn)研究了知識(shí)經(jīng)濟(jì)給人力資源會(huì)計(jì)帶來的影響，探討人力資源會(huì)計(jì)的確認(rèn)與計(jì)量，說明我國(guó)建立人力資源會(huì)計(jì)的必要性，最后探索人力資源會(huì)計(jì)在我國(guó)的發(fā)展的前景。