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当今世界范围内正涌动着知识经济的浪潮,知识经济将一改过去传统制造业以自然资源为主要依托的经济模式,而代之以知识资源为基础的经济形态。笔者认为,未来知识经济时代的经济竞争和发展,将主要依赖知识资本,物力资本则退居次席,因此,对人力资源会计问题的探讨有着重要的理论和现实意义。
Nowadays, the wave of knowledge-based economy is surging in the world. The knowledge-based economy will change the traditional economic mode in which the traditional manufacturing industry depends on natural resources instead of the economic form based on knowledge resources. The author believes that the economic competition and development in the era of knowledge economy in the future will mainly rely on intellectual capital while material capital will be relegated to the second place. Therefore, the discussion on accounting of human resources has important theoretical and practical significance.