摘要：当我们进入21世纪，就进入了一个全新的时代——知识经济时代。知识经济是建立在知识和信息的生产、分配、使用上的经济，其本质是以智力资源的占有配置、以科学技术为主的知识的生产分配和消费为最重要因素的经济。而智力资源和科学技术的进度归根到底是依靠人力资源。在这个具有崭新特征的知识经济时代，传统会计，因其自身的局限性，已不能满足时代的需求，所以人力资源会计的建立则成为必然趋势，也使其成为可能。而知识经济对人力资源的迫切需求，给人力资源会计的发展以强大的推动力。
关键词：知识经济 人力资源 人力资源会计
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世纪的社会经济是以知识为基础、以高科技产业为支柱的经济，1996年经济合作与发展组织（OECD）在其报告中首次正式使用了“知识经济”这个概念，这标志着一个崭新时代的到来，会计决定于客观经济环境的变化，传统会计的自身特点要适应新形势的需求，这就使得人力资源会计的实行不仅是必要的，而且成为可能。
本文在回顾知识经济理论和人力资源会计发展历程，论述知识经济、知识经济时代的基本概念的基础上，重点研究了知识经济给人力资源会计带来的影响，探讨人力资源会计的确认与计量，说明我国建立人力资源会计的必要性，最后探索人力资源会计在我国的发展的前景。
