This study concentrates on Important of human resources accounting as factor affect on investing and financing because it faces planning trickeries environment in companies to help shareholders, government, customers and investors. It found that ways of human resources accounting with its affections can be added value to financial statements but to be applied there is need to get employees satisfaction and fight environment trickery which has many cases. Searcher recommended to get trust in markets there must be real disclosures which come from the company employees as factor because they understand company weakness and strength in currently time beside can share to solve its problems.