企業組織隨著社會，及科學的進步，逐漸的成長，內部組織結構，亦隨之改變。一個成功的企業，其管理經營人員，對企業目標及執行程序的變化，都具有充分的適應力，且能隨時地增強企業溝通及控制的能力。企業的政策及活動，透過管理人員之決策及其領導，使企業計劃、作業、與人力資源的概念相銜接。
一個繼續經營的企業所具有的價值，可能遠超過所擁有實體資產的價值。通常一企業每股市價，都超過其每股權益價值，此乃因市價的形成中，已包含了對企業所有的資源及獲利資產之衡量。這些未包含於資產負債表的重要資產有許多，例如人力資產，便是其中的一項。因此我們應對企業為人力資源所作支出，加以衡量，樹立適當的會計制度，並將其納入企業正式表報之中，使企業報表能更允當地表達企業狀況。
本文之撰寫，旨在論述人力資源會計制度之設立及施行，並對各種人力集約企業，提供可行之人力資源會計制度，進而評估其在決策上之應用效果。本文擬採敘述性及探索性之研究，建立廣泛應用之人力資源會計制度，使能提供人力資源之重要情報，協助管理當局及外界投資者，制定最佳決策，並防止因人力資源變動，在傳統會計處理下，對會計所得及資源基礎之歪曲。

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期刊：
1.主計月報第三十六卷第三期，宋基林著，〞情報要求擴大化之價向與人力資源會計問題〞。
2.主計月報第三十一卷第六期，蔣山著，〞現有人力資源的管理〞。
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