The Discussion of the Issue about Accounting of the Human Resource
The research of Huaman resource accounting pushed the exoterica of labourer's rights and interests to get forward , but the cranny does exist because of exiguity of the exoterica as well as the practice concerning about the human resource 
account. The radical problem——how to compute the human resurce is the choke point which hasn't been settled yet. Based on 
the discussion of difficulty and problems of recent reach, the article concluded: a person is valuable because the diathesis is valuable , the intension of the human resource, svalue is the worth of the diathesis which lies in an individual as well as presences out of an individual. The article probed the essential means of evaluating individual's value through adopting amendatory cost approach.