The part introduces the basic viewpoint of human capital theory, which underlies the theory of HRA, and it demonstrates two points of view to devise the system of HRA.

• 文章概括了人力资本理论的基本观点并指出人力资本理论是人力资源会计的理论基础；阐明了对人力资源会计理论体系构建的两点认识；