当前我国不断向知识经济发展,人们的生活态度、思维和工作方式也发生了重大的变化,人力资源会计属于会计的一部分,在知识经济时代研究人力资源会计具有重要的现实意义。要想成为一名能够为不断发展经济环境服务的会计工作者,要能够对旧的会计理论、方法进行提升和创新,同时了解知识经济时代发展目标,使得人力资源会计跟随知识经济的脚步,适应不断到来的各种新挑战。 At present, our country continues to develop to the knowledge-based economy. People’s life attitudes, thinking and working methods have undergone significant changes. Human resource accounting is a part of accounting. It is of great practical significance to study human resource accounting in the era of knowledge-based economy. To become an accounting worker who can serve the continuous development of the economic environment, it is necessary to be able to upgrade and innovate the old accounting theories and methods as well as to understand the development goals of the era of knowledge-based economy so that human resource accounting can follow the pace of knowledge-based economy and adapt Constantly emerging new challenges.