Human Resources Accounting

The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China ’s reality, to develop economy, and to flourish enterprises, we must combine it with our country’s reality. Study and improve our accounting theories of human r esources, embody the essential contents of stressing knowledge, respecting perso nnel in the design of our present system, and stimulate fundamentally motivation of the work force.