But because of the problems from theory application and practice attempt,the breakthrouth has not been made on HRA.Forecasting this problem,HRA development researches are raised.

• 但在理论的应用和实践尝试方面，人力资源会计一直未能取得突破性的进展，本文正是针对这一问题的解决，提出对人力资源会计进行发展研究。