随着知识经济时代的到来,企业利润的增长越来越依靠知识和智力的拉动,人力资源在企业中的地位越来越重要。人力资源会计作为这项跨世纪工程的重要组成部分,必须加深研究力度,加快实施进程。本文拟就在我国建立人力资源会计的有关问题进行初步探讨。 With the advent of the era of knowledge economy, the growth of corporate profits more and more rely on the pull of knowledge and intelligence, human resources in the enterprise’s position is more and more important. As an important part of this cross-century project, human resources accounting must deepen its research efforts and speed up its implementation. This article intends to establish the human resource accounting in our country.