【正文】 市價交易發(fā)生的現(xiàn)金流量等按 歷史 成本計量模式無法計量的，采用公允的現(xiàn)行價值計量模式計量。 在我國條件適宜的地區(qū)和行業(yè)，積極開展試點工作。在這些地區(qū)和行業(yè)率先啟動人力資源會計程序，使其真正進(jìn)入實踐。通過試點工作的逐步深入，人力資源成本的確認(rèn)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(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?？傊?，通過逐步推進(jìn)的試點工作，并能及時解決試點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體系的構(gòu)建之路，為二十一世紀(jì)人力資源會計在我國的全面鋪開做好準(zhǔn)備。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。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 by money value, economic resources, including all property, the creditor39。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 u