(1) Human resource accounting framework for the concept of building their own views.

(2) Meanwhile, the situation and issue of the Chinese human resource accounting shall be analyzed.

(3) Human Resource Accounting ( HRA ) is a branch of Accounting, which is a constructive and comprehensive subject.

(4) Human resource accounting; human resource cost; human resource value; compensative value; surplus value.

(5) Human Resource Accounting is an accounting procedure and approach to measure and report the cost and value of HR.

(6) In the early days human resource accounting only emphasis on reflecting the information of human resource.

(7) In the thesis, the development history of human resource accounting shall be reviewed.

(8) Human resource accounting is a new branch in accounting area.

(9) Human resource accounting, taking human resources as its studying aim, is a new branch in the field of accounting study, and is getting more and more important.

(10) The human resource accounting is a new branch of the accounting field.

(11) Human resource accounting, taking the human resource as its researching aim, is a new branch in the field of accounting study, and is getting more and more important.

(12) The coming of the knowledge economy time develops the human resource accounting.

(13) At last, discuss the certainty of implement of the human resource accounting in our country.