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在知识经济时代,人力资源竞争将是世界各国经济发展的重要手段,人力资源的开发和利用将是人类和社会经济发展的制约因素。人力资源作为知识和技术的所有者,在知识经济时代起了至关重要的作用。作为服务于社会经济环境下的会计工作者应该对传统会计理念、理论与方法予以探讨与创新,建立与知识经济时代相适应的会计理论,迎接新经济来临的挑战。
In the era of knowledge-based economy, competition in human resources will be an important means of economic development in all countries in the world. The development and utilization of human resources will be the limiting factor in the economic development of mankind and society. As the owner of knowledge and technology, human resources play a crucial role in the era of knowledge economy. Accounting workers serving the social and economic environment should explore and innovate the traditional accounting concepts, theories and methods, establish accounting theories compatible with the era of knowledge-based economy, and meet the challenges brought by the new economy.