人类社会进入到知识经济时代,价值取向体现在对知识和人才的占有。将人力资源作为企业的资产,运用会计的方法对其加以确认、计量和报告并予以公开化、书面化,以满足企业投资者、债权人、政府及其有关部门和社会公众等对企业信息的需求成为时代的必然要求。 Human society has entered the era of knowledge economy, the value orientation is reflected in the possession of knowledge and talent. The human resources as the enterprise’s assets, the use of accounting methods to be confirmed, measured and reported to be open and written, to meet the business investors, creditors, the government and its departments and the public and other corporate information needs Become a necessary requirement of the times