Abstract: Under the knowledge economy,the enterprise should take human resources seriously.In the essence,human resources is the ability to work which contains in the human body,is an invisible "live" resources.The human resources accountant is one kind of procedure and method that measure and report the cost and value on human resources.By setting forth human resources accountant and relevance concept,bring forward four essential of the accountant understanding human resources,be human resources cost,nature,value,rights and interests.Then bring forward human resources accountant accounting principle,The human resources accounting and information disclosure have been brought forward the concrete probing method.Finally,the human resources accountant put forward a proposal right away in application of our country.