Human resource accountancy is a kind of accountancy procedure and method,which calculates and reports the organization's human resource cost and value.It is a human resource management to permeate formative and new accountancy's theories with accounting mutually.In our country,it is comparatively late to research human resource accountancy,but along with fast economic development,the function of the human resource production factor in the enterprise producing and developing is increasingly outstanding,therefore,it will be of more significance and make a brighter future to bring the human resource into the category of accounting check and management,by fully developing the human resource and making good use of it.