In 21cn the development of knowledge economy will become the main trend. The value of human resource is going up day by day. The competition between corporations has been aggravated obviously. It is evidently embodied in the competition of market, technology and talent. Because human resource is regarded as the chief resource and the first important resource of promoting company s superiority of competition, the influence by the internationalization is unavoidable and extremely deep. Therefore, as far as taking effective advantage of human resource and rationally developing it are concerned, it s very important to acknowledge, measure and report the human capital.