摘要
The requirements of management practice make the research of human resource accounting popular. But the difficulty of calculation hinders the implementation of human resource accounting. The paper selects observes the crossing field of management and economics, human resource accounting based on value chain. The paper explains that the present human resource accounting measurement should be innovated, and proposes that the human capital can be divided into general human capital and critical human capital according to the role on value chain, and makes color measurement.
