The tide of the world's high-tech revolution has pushed economic competition from competition for material resources to competition for human and human resources. The development, utilization, and management of human resources will become a key factor in human socio-economic development. In the process, a large amount of human resource information is required. Human resource accounting is bound to be indispensable. In our country with a large population and relatively poor population quality, it is even more necessary to establish and implement a human resource accounting system. What does this text mainly say? ['The Necessity of Developing Human Resources Accounting in China.', "The wave of the world's high-tech revolution has a huge impact.", 'China has a large population and relatively poor population quality.', 'Human resources competition has become a key factor in social development.']