当前,技术、知识、人力资源已成为经济持续发展的三大支柱,然而,人力资源(在财务会计上确切地叫人力资产)却长期无法在财务会计系统中得以反映。究其原因,主要是人力资产在性质上与传统的物力资源有着较大的差别,目前的会计计量方法与手段难以对其适当确认。但是我们不难发现, At present, technology, knowledge and human resources have become the three pillars of sustainable economic development. However, human resources (which are exactly called human assets in financial accounting) have long failed to be reflected in the financial accounting system. The reason is that the human assets have great differences from the traditional material resources in nature and it is difficult for the current accounting measurement methods and methods to properly confirm them. But we are not hard to find,