21世纪是以知识的生产、分配、使用、消费为重要因素的知识经济时代。随着知识经济时代的到来,作为管理科学核心部分的人力资源也日益受到重视,因而人力资源会计的重要性也突兀而出。然而,知识经济时代的人力资源会计又显现出与以往不同的特点。本文立足于这些特点提出知识经济时代人力资源会计的含义、特点、发展的必要性等相关内容。 The 21st century is an era of knowledge economy based on the production, distribution, use and consumption of knowledge. With the advent of the era of knowledge economy, the human resources as the core part of management science are also paid more and more attention. Therefore, the importance of human resource accounting also emerges unexpectedly. However, human resource accounting in the era of knowledge-based economy also shows characteristics different from those in the past. Based on these characteristics, this paper puts forward the meaning, characteristics and necessity of development of human resource accounting in the era of knowledge economy.