知识经济发展依赖的主要生产要素是人力资源 ,人力资源对社会经济的影响越来越大 ,作为经济管理的重要工具———会计也应把人力资源作为它研究的重要内容之一。会计界人士一直探讨如何把人力资源纳入会计的管理体系 ,并且构建了各种人力资源会计核算模式 ,其中 ,一种新的模式? As the main production factor that the development of knowledge-based economy depends on is human resources, human resources have more and more influence on society and economy. As an important tool of economic management, accounting should also regard human resources as one of its important contents. Accounting people have been exploring how to integrate human resources into the accounting management system, and the establishment of a variety of human resources accounting mode, in which a new model?