一、在知识经济时代背景下建立人力资源会计的必要性进入知识经济时代后,对作为企业管理中心地位的会计工作来说,其服务对象和处理对象都发生了很大变化,会计对人力资源、信息、知识产权等无形资产的处理,在会计处理业务中所占的比重越来越大;知识经济不仅要求会计越来越多的处理与物质资源有关的业务,也要处理与非物质资源有关的业务。如果一个企业或组织的人力具有超强、诚实和有效的品质与能力,也必然相对于其他对手具有更强的竞争力。因此,建立 First, the background of knowledge economy to establish the necessity of human resources accounting Into the era of knowledge economy, accounting management as a business status center, its service targets and targets have undergone great changes in accounting for human resources , Information, intellectual property rights and other intangible assets in the accounting business accounted for an increasing share of the proportion of the knowledge-based economy requires not only accounting more and more material resources-related business, but also to deal with non-material resources Related business. If the manpower of a business or organization is superior, honest and effective, its quality and ability are bound to be more competitive with those of other competitors. Therefore, established