知识经济要求建立人力资源会计以对企业的人力资源进行会计核算,加强人力资源管理。一、知识经济条件下人力资源会计的计量会计计量主要解决计量尺度和计量属性两个方面的问题,传统会计以货币作计量尺度,但由于在知识经济时代人力资源是企业经济资源中最为活跃,独具主观能动性? The knowledge-based economy requires the establishment of human resources accounting in order to carry out accounting of the human resources of enterprises and strengthen human resources management. First, under the conditions of knowledge-based economy, accounting measurement of human resource accounting mainly solves the problems of measurement scale and measurement property. Traditional accounting uses monetary as measurement measure. However, since human resources are the most active economic resource in the era of knowledge economy, Unique subjective initiative?