【正文】 s conditions appropriate areas and industries, actively pilot projects. Such as Beijing zhongguancun, shaanxi yanglin is discovered, the hightech panies such as scientific research institutions parative dense regions and some professional, technical stronger sectors, such as accounting firms and law firms, finance panies and football club, specialized subject hospital, etc. In these areas and industry first start human resource accounting procedures, make its really get into practice. In accounting subject account, human capital account will bee the enterprise investor and accounting information user most attention a key account. Through the pilot work of deepens, human resource cost the recognition and measurement of the program, to get the application, being increasingly prevalent in human resources of amortization cost may enter the enterprise production cost, and its position of proportion will gradually improve. In the pilot regions and the industry, microeconomic units in accounting report will formally entered enterprise financial management system. In summary, the stepbystep pilot job, and can timely solve the pilot encountered some special problems, it is certain to find suitable for the with Chinese characteristics in human resource accounting system, the construction way for the 21st century, human resource accounting in China prehensively launches ready. 。s national conditions, so we should from the reality of China, construction with Chinese characteristics in human resource accounting system.. The first , In marxist political economics for guidance, at the same time the western human res ource accounting theory and method. Because China is a socialist country, we study human resource accounting for one purpose is maximum limit arouses microeconomic units employee39。On the other hand of human capital owner is itself, the organization in microeconomic units occur between transfer, no need to bring in outside force, interest mechanism driven by can independently shift, this move not only make the original organizational assets reduced and may cause greater loss because of manmade assets transferred at the same time, also caused by it are mercial secrets to wait to also occur simultaneously transferred. Maximum overe human assets uncertain influence, the key is to human resources increase reduction of measurement. International accounting standards board (IASC) in dealing with the accounting environment the uncertainty in the proposal, the degree of uncertainty by probability intelligently. Although this is a kind of based on subjective estimation based on the measurement, but the human resources for the measurement of future earnings approach indicated the brilliant prospects. For human resource future profits measurement issues, once the solution to human resources as assets had more sufficient theoretical basis, which can maximize overe human resource value uncertainty, human resource accounting system can be truly established. The fourth, human resource information relevance. In the condition of knowledge economy, the intelligence capital is the first capital。 equity, this to mobilize beyond words of labourers enthusiasm and creativity and promote the progress of the society, will cause massive negative effects. And because the economic subject does not stress distribution of surplus labor rights and interests of the share, also don39。s rights, and the economic subject should be as owner39。s rights and other rights. Even before the human resource accounting proposed, there are many scholars think that human resources is of great uncertainty, and people39。 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。 原文： Human resource accounting system in our country39。在試點地區(qū)和行業(yè)，其微觀經(jīng)濟主體在會計報告中將正式進入企業(yè)財務管理體系。在核算主體的帳戶中， “ 人力資產(chǎn) ” 帳戶將成為企業(yè)投資人和會計信息使用者最關(guān)注的一個關(guān)鍵帳戶。如北京的中關(guān)村、陜西的楊陵等高科技公司，科研機構(gòu)比較密集的地區(qū)以及一些專業(yè)性、技術(shù)性較強的行業(yè)，如會計師事務