当世界经济迈进知识经济新时代时，人类的社会和经济文明正处于一场历史性的巨变之中。知识经济时代，人力资本具有产权特征，如何建立一套与之相适应的具有人本化理财观念的会计核算模式，是会计界需要尽早研究的问题。一、知识经济时代人力资本的产权特征探索人力资本的产权 As the world economy moves into a new era of knowledge economy, the social and economic civilization of mankind is undergoing a historic change. In the era of knowledge economy, human capital is characterized by property rights. How to set up a set of accounting accounting model with the concept of human-oriented financial management is an issue that accounting circles need to study as soon as possible. First, the property rights of human capital in the era of knowledge-based economy Explore the property rights of human capital