在知识经济时代人力资源成为企业重要的生产要素,会计核算从有形资产拓展到无形资产,人力资产和人力资本成为会计核算的重要内容,将对传统的会计理论、会计方法以及人才培养产生深远的影响,必须对会计核算内容、会计核算模式、收益分配形式、会计报告以及会计人才培养进行创新。 In the era of knowledge-based economy, human resources have become an important production factor for enterprises. Accounting has expanded from tangible assets to intangible assets. Human capital and human capital have become important contents in accounting and accounting, and will have far-reaching effects on traditional accounting theories, accounting methods and personnel training Influence, must carry on the innovation to the accounting content, the accounting mode, the income distribution form, the accounting report as well as the accounting personnel training.