Accounting of Three New Production Factors

Abstract-In recent years, with the development and renewal of the enterprise operating and management concept, the content of assets is increasing, the value of intangible assets is paid more and more attention to. This paper analyzes and discusses the recognition and measurement of three new production factors human resource, enterprise management and information that exist some disputes, and at last puts forward the specific thought and method about the recognition, measurement and calculation of the three new production factors.