知识经济时代,人力资源作为企业的一种重要经济资源,在社会经济活动中发挥着关键作用。因而,有必要在会计领域中对人力资源的会计属性、计量原则进行深入研究,并在此基础上进一步探讨人力资源的会计核算模式、账户设置及核算方法。 In the era of knowledge-based economy, human resources, as an important economic resource of enterprises, play a key role in social economic activities. Therefore, it is necessary to make an in-depth study on the accounting attributes and measurement principles of human resources in the field of accounting, and on this basis, to further explore the human resources accounting mode, account settings and accounting methods.