Human resources are composed of seemingly abstract but decisive human factors such as knowledge, ability to learn knowledge, skills, inventiveness, organizational management, judgment and decision-making, and ability to complete tasks.

　　In the knowledge economy society, the specific performance for: a man's wisdom and innovation, and have been in the market economy the mines with monetary circulation network, formed the talents resources and human resources, material, money, etc.) to enter into a special market contract together, share the enterprise risk, sharing corporate interests, become the most important resource of enterprises. The value of knowledge is emphasized when human and intellectual resources are regarded as valuable economic resources. Human intelligence and innovation can be transformed into independent strategies and ideas, and then form a variety of pioneering designs. Invention, creation and organization management, their standard, the formation of a unique unique assets -- human assets. Compared with the traditional assets (raw materials, plant, equipment, currency, etc.), these assets can play an incomparable huge role and bring huge appreciation and wealth, so that the development of the market economy is no longer resource-dependent, but is transformed into an knowledge-dependent type that depends on the development degree of people's knowledge, wisdom and innovation ability. It should be noted that although human resources are the most important resources in enterprise operation, which has become the consensus of the public, from the perspective of accounting, from the basic concept and other aspects, human resources as an asset needs to be conceptually breakthrough.