随着社会生产力的发展，人力资源应对盈利主张相应的权利，而且对盈利的求偿比例应超过他所运用的那一部分物质资源（人均固定资产占有率）对盈利的求偿比例。因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。在对人力资源进行价值确认时，既要考虑为劳动力的成长进行的投资所形成的转移价值，也要参考资本的技术构成因素来确定劳动者自身的劳动（学习）新创造的价值。

The Prerequisite of Human Resource Accounting to Carry Out-to Transform Human Capital into Owner's Equity Zhang Chutang ( School of Business Management, WUT, Wuhan 430070, China.) With the growth of social production force, the value of human resource must be suspassed of material resource which be handled by the labuorer. Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity. When the value of human resource be affirmed, it is necessary to include transformed value which was invested for the growth of labourer and the new value which was created by the work of labourer. human resource; accounting; human capital; transform value