【正文】 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 by money value, economic resources, including all property, the creditor39。s equity. The current system of accounting gave no Labour property into proper management scope, nor of human resources and labor rights under the corresponding reflection, resulting in the accounting contents imperfection that caused the people to recognize the concept of dislocation, think wage ine distribution, in accounting is profitable in liabilities account deal with salary etc to reflect. This deprives belongs to the laborer that part of a natural rights, covering up surplus value the unfair distribution of the facts. Human resource memory in the concrete a laborer body, this person nature of its ownership, when human resources to bee the most important asset, and also the human resources as liabilities and treat its rejection in owners39。 In the era of humanistic management, man is the core of all things and all the production activities center. So not only to human resources as the content of management accounting, still ah regard it as a financial accounting external reports of important constituent, because no matter for managers, partner, or for the creditors, agitating for, enterprise human resources information, which is undoubtedly the most important and the most relevant information. of human resource accounting system in practice, pletes the basic work Human resource accounting system construction although situation is pelled, but never overnight. In addition to solve human resources as the management accounting content, even regard it as a financial accounting external reports of important constituent, because both for managers, partner, or for the creditor, shareholders for, enterprise human resources information, which is undoubtedly the most im