【正文】 s enthusiasm and creativity, create more wealth for the society, And unlike capitalists for make a huge surplus value and study how to more and better exploitation employees. Adhere to the marxist political economics as guidance, can assure our research direction correctly. At the same time, we should adhere to introduce and digestion, absorption and innovative, bold and the principle of bining western related theory and practice. For example in our accountant forum puts forward rights and interests of every worker accounting is the western human resource accounting theory after the introduction, absorption of innovation. The second, from actual conditions, to strengthen human resource accounting of science, practicality and operationality research. Human resource accounting scientific mainly displays in its theoretical logic is strict, its method system, including the confirmation method, measurement method has scientific. The practicality refers to provide it with the accounting information to satisfy all aspects of demand. Therefore, on the choice of accounting index, not only should meet the requirements of financial accounting reease, had to adapt to the need of management accounting, therefore in the measurement to adopt fair reasonable measurement model is a realistic choice. This needs us to abandon traditional ideas, the human capital in the knowledgebased economy form created under the cash flow of ine, the financial derivatives based on current market transaction, cash flows, etc. The historical cost measurement model cannot be measured respectively, the fair value measurement model of current measurement. In the measurement of human resources, should put moary units and the currency accumaccumulation unifies, at the same time should according to each region, industry of puterization progress, develop related human resource accounting software, enhance in its measurement and calculation on the veracity and operability. The third, in China39。t reflected the original visage, leading to put the cart before the horse mistake. The third, maximum overe human resource value uncertainty effects, though human assets is one thing one can lead to the pany cash inflows assets, but due to define its role in revenue forming process, and human resources for the degree of firms offer future interests not sure, and it has no stored value, so human assets, relative to other asset speaking the most is uncertainty is mainly shown in two aspects, one is human resource value because of management level, personal effort, science and technology progress, education to cultivate appear valueadded impairment move。s value is changed lossy human dignity, actually, it is necessary to clarify the valuation of human resources and not unto men, but to the plain code marks a price of labor ability and the ability to create value measurement. Human resources are owned or controlled by an enterprise may wish to future economic benefits to the enterprise inflows of human resources, it contains directly or indirectly increase enterprises cash or other economic interests of potential. Therefore human resources fully conforms to the definition of assets. In the knowledge economy form under the, in the microeconomic units earnings and decisive role in the formation of human capital, in accountant operation system characteristics should be confirmed, its capital words to enable it to fully reflect microeconomic units human resource value, also can make the human capital to maintain and increase its value. The second, HRA should not be used to the creditor39。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。通過試點工作的逐步深入，人力資源成本的確認和計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。 在我國條件適宜的地區(qū)和行業(yè)，積極開展試點工作。其實用性是指它提供的會計信息要滿足各個方面的需求。同時我們應(yīng)該本著引進與消化、吸收和創(chuàng)新相結(jié)合的原則，大膽借鑒西方的相關(guān)理論與實踐。而且中國企業(yè) 人員編制以及公有制企業(yè)員工在生產(chǎn)中的地位與西方資本主義國家有本質(zhì)的不同，適合西方國家的理論與實踐，卻不一定適合中國國情，因此我們應(yīng)當從中國的實際出發(fā)，建設(shè)有中國特色的人力資源會計體系。 因而實行和加強人本管理至關(guān)重要。這就需要培育高素質(zhì)的會計人員，使他們不但具有獲取知識的學習技能，更要使他們具有轉(zhuǎn)化知識的創(chuàng)新技能，并使之運用于實踐，從而做好人力資源會計管理工作。 培育高素質(zhì)的會計人才，加強人力資源會計管理。譬如采用機會成本、影子價格、模糊數(shù)學模型等。此外國家要修改一些相應(yīng)的法律法規(guī) ，如規(guī)定必須把人力資源信息如實地在對外財務(wù)報表