人力資本在專業服務業中是最重要的資源。而會計師事務所是由人所組成的專業服務組織，提供的服務依賴會計師事務所中執業會計師、專業助理的知識和資深專業人員的能力，故人力資本組成內涵不僅是能否在市場上獲取競爭優勢的重要因素，同時也是決定事務所績效的關鍵因素。本研究之主要目的分兩部分，其一為分析我國會計師事務所人力資本內涵之變遷；其二為分析人力資本組成要素在各影響因素的差異性，以2002-2011年行政院金融監督管理委員會「會計師事務所服務業調查報告」之公開資料庫7,994個樣本數進行分析，研究發現: 在樣本期間中事務所的證照數成長最快，經驗方面在單獨開業或小、中型會計師事務所較高，反之，教育的人力資本指數及證照方面在聯合執業或大型會計師事務所較高。上述結論，在進行敏感度測試後並未顯著改變，研究結果相當具有穩定性。本文研究除可供我國會計師產業經營管理與任用員工參考外，亦能填補我國會計師產業人力資本衡量面相研究之部份缺口 Human capital in the professional services sector is the most important resource. The CPA firms is made up of people''s professional service that provides reliant services in CPA、CPA assistant professional knowledge and the ability to experienced professionals. It is not only the human capital component content can compete in the market for advantaging important factor, but also a key factor in the performance of the decision firm. The main purpose of this study is in two parts, one for the analysis of the meaning of human capital accounting firm changes; Second, analysis of the human capital component of each factor in the difference. From Empirical data obtained from 2002 to 2011 Survey Report of CPA Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan generates 7,994 CPA firms as samples per year. During the sample period the number of licenses in the firm''s fastest growing. Experience in solo practitioners、small and medium-sized CPA firms is higher. Conversely, human capital index: educated and license in partnership and large group CPA firms is higher. Finally, this paper conducts several sensitivity analyses which show the stability of aforementioned empirical results. This paper, in addition to our CPA firms for industry management and staff appointments reference, helps to fill the measure of human capital in our CPA firms industry as part of physiognomy research gap.