在知识经济时代,知识资本对国家、企业的贡献日益突出,传统的会计体系对人力资源的处理将不能满足新经济环境的需要,将人力资源作为资产纳入会计体系,推行人力资源会计将是今后会计改革的方向。一、我国推行人力资源会计的条件及现状分析目前,理论界对人力资源会计模式的探讨主 In the era of knowledge-based economy, the contribution of intellectual capital to the state and enterprises has become increasingly prominent. The traditional accounting system will not meet the needs of the new economic environment due to the handling of human resources. The integration of human resources into the accounting system as an asset will promote human resource accounting Accounting reform direction. First, China’s implementation of human resource accounting conditions and status quo analysis At present, theorists on human resources accounting mode of the main