随着知识经济成为主流,高科技企业大量出现,企业竞争更多地表现为人才的竞争。一方面,传统的财务会计不对人力资产进行计量、报告,企业内、外界无法了解人力资源成本、人力资源价值等方面的信息;另一方面,社会公众更关注企业人才的数量、质量、结构等,因为它关系到企业是否有长远的发展潜力,是否有战略眼光。因此,人力资源会计的建立就显得日益紧迫和重 With the knowledge-based economy becoming the mainstream, a large number of high-tech enterprises appear, and the competition among enterprises shows up more as talent competition. On the one hand, the traditional financial accounting does not measure and report on human assets, and the information inside and outside the enterprise can not understand the cost of human resources and the value of human resources; on the other hand, the public pay more attention to the quantity, quality and structure of the enterprise’s personnel , Because it relates to whether the enterprise has long-term development potential, whether there is a strategic vision. Therefore, the establishment of human resources accounting becomes increasingly urgent and heavy