This paper advancing human resource accountancy the corpus, economics, consecution, completeness to frame human resources accountancy concept accountancy time and space. The foundation deduce, rules for human resources accounting practice.

• 本文通过对人力资源会计主体性、济性、续性、全性四个假设的提出,为人力资源会计概念框架的建立提供了时间和空间条件,在此基础上演绎的会计标准又为人力资源会计实务提供了指导。