Abstract：Research purposes: The accountant of human resource should be introduced into enterprise for affirming, measuring and accounting the cost and value of human resource in order to make enterprise standing on favorable position and being able to attract and keep talents, check enterprise's investment in human resource and work out right management procedure for human resource.
Research methods: Based on the basic principle of accounting and in combination with the specialty of accountant for human resource, the points are described for how to define acquisition cost, development cost, employment cost and cost of absence from work of human resource through making analysis of the actual situations faced by modern enterprise, and then the right measurement and accounting for the cost of human resource and scientific accounting report can be made.
Research conclusions: Based on the right affirmation of the cost of human resource, and scientific measurement and accounting of cost, enterprise can realize its own value correctly according to its own actual situation, and the real information about human resource can be provided to manager for servicing scientific management of human resource.
2006, Vol. 23 
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