本論文主要研究人力資源管理活動連結會計評價可能性，不同以往實證研究投入-產出過程定義研究變數，基於人力資本具備內生成長及存量特性，研究在會計觀念架構下定義人力資本及人力資產變數。以企業人力資源管理活動為中介變數，探討公司人力資本轉化為人力資產之路徑分析及影響效果。
實證設計首先自行發展人力資源連結會計問卷量表，以SPSS21版執行信效度分析及驗證性因素分析，萃取出主要變數，再以LISREAL 8.0執行結構方程式，進行人力資源會計模型適配性檢測。實證結果顯示「人力資源管理活動」為「人力資本」與「人力資產」不完全中介變數，人力資源會計模型路徑分析達適配統計效果。

The study aims at the human resource linkage with accounting valuation which inspiration of international financial reporting standard (IFRS). Different from prior studies stem on the input-output, depending on the human capital characteristic of endogenous growth and stock, the researcher defines human capital and human assets, explore human expenditure capitalized and the model of human resource accounting.
Assume the expenditure of human resource moderate between human capital and human assets.
Study self-develop human resource accounting questionnaire and analyze reliability and validity, and confirmatory factor analysis by using IBM SPSS software. Then test the model fit of structural equation modeling of human resource accounting. The result showed that the expenditure of human resource incomplete mediates the human capital and human resource and model fit significantly.