With the development of economy, people in the importance of the role of enterprise gradually reveal, human resource accounting as an accounting of a new research area also is receiving more and more attention. This paper attempts to human resource accounting development and current situation of the current economic situation and the human resource accounting information disclosure system of human resource accounting depth to discuss the principles that should be followed and disclosure way, this simple human resource accounting information disclosure to enterprise each stakeholder meaning, and thereby a complete understanding of the human resource accounting information disclosure of a series of problems.