【正文】 發(fā)相應(yīng)的人力資源會計(jì)軟 件，增強(qiáng)在計(jì)量上和核算上的準(zhǔn)確性與可操作性。 在我國條件適宜的地區(qū)和行業(yè)，積極開展試點(diǎn)工作。如北京的中關(guān)村、陜西的楊陵等高科技公司，科研機(jī)構(gòu)比較密集的地區(qū)以及一些專業(yè)性、技術(shù)性較強(qiáng)的行業(yè)，如會計(jì)師事務(wù)所、律師事務(wù)所、財(cái)務(wù)公司、足球俱樂部、?？漆t(yī)院等。在這些地區(qū)和行業(yè)率先啟動(dòng)人力資源會計(jì)程序，使其真正進(jìn)入實(shí)踐。在核算主體的帳戶中， “ 人力資產(chǎn) ” 帳戶將成為企業(yè)投資人和會計(jì)信息使用者最關(guān)注的一個(gè)關(guān)鍵帳戶。通過試點(diǎn)工作的逐步深入，人力資源成本的確認(rèn)和計(jì)量程序日益普遍地得到應(yīng)用，人力資源的攤銷成本也會進(jìn)入企業(yè)生產(chǎn)成 本的構(gòu)成之中，并且其所占比例也會逐漸提高。在試點(diǎn)地區(qū)和行業(yè)，其微觀經(jīng)濟(jì)主體在會計(jì)報(bào)告中將正式進(jìn)入企業(yè)財(cái)務(wù)管理體系?？傊ㄟ^逐步推進(jìn)的試點(diǎn)工作，并能及時(shí)解決試點(diǎn)中遇到的一些特殊問題，就一定回找到適合國情的有中國特色的人力資源會計(jì)體系的構(gòu)建之路，為二十一世紀(jì)人力資源會計(jì)在我國的全面鋪開做好準(zhǔn)備。 原文： Human resource accounting system in our country39。s construction From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch human resource accounting is also more and more get of accounting experts and scholars39。 attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance. of human resource accounting system is the objective economic condition change the inevitable requirement Traditional accounting mode, enterprise doesn39。t need in accounting systems and separately in the financial statements reflect human resource cost and value, even for the human resources investment also do not need capitalization, but directly as period cost processing. But accounting decision from objective economic conditions change must serve the particular social environment, as hightech developments and desire of knowledge economy, also for accounting field brings new topic. Among them the human resource accounting issues is one of the core subject. In the era of knowledge economy to intelligence demands than any other economic times taller, it can say with intelligence based on intelligent economy is an important feature of knowledge economy. Hightech achievements of a large number of ing out, patent invention of surge, puter software the continuous development and renewal and consulting services in the ascendant, education and economic development of the decisive role are intelligent economy important economic demanded the intelligence as a basic economic factors, the intelligence as capital idea thorough popular feeling. Intelligence development and utilization of the contribution to economic growth is more and more big. In intelligent economy society, knowledge bee identity is indicative, by the higher level of education, knowledge the more abundant, the stronger the innovation ability of the person by the social respect and wele. Future world petition will be taking economic basis, the petition from natural resources to the talent intelligence resources petition, formed taking highnew technology as the leading knowledge amount and technological strength of petition. In knowledge based, with intelligence for resource economy society, talent intelligence resources to bee the first resource, the first capital and the first wealth. As in the capitalism early entry bookkeeping is same, appear construction of human resource accounting system is adapted to the objective economic condition change, to meet the challenge of knowledge economy request inevitably. of human resource accounting special theoretical prerequisite Human resource accounting as a branch of accounting, specifically belongs to the category of financial accounting. So it must have enterprise accounting standards stipulated set up financial and accounting must the premise that the general theory of financial accounting four basic assumption: main body of accounting, sustained operation, accounting periodicity and moary unit. But as a with moary form reflect and control economic organization of human resources management activities of cost and value, it still has some special theoretical prerequisite, or establish human resource accounting system is still a bosh. The first, update assets concept, the human resources into assets category, according to accounting, the definition of the asset is enterprise owned or controlled measurable