Taking the human resource management reform of S company as the research object, through the collection of relevant human resource reform data, it is found that according to the responsibility center, the human resource reform of S company has experienced three stages: cost center, profit center and investment center. After the expansion of the scale, S company establishes a human resource sharing service center to carry out virtual charges to the business units providing services, and completes its transformation to profit center human resource management. When it is mature, it will set up its investment as a wholly-owned subsidiary of human resource service, provide human resource service internally and externally, and assume its own profit and loss. So far, human resource management has a trend toward an investment center.