【正文】 nits 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 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。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。 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 important and the most relevant information. Human resource accounting system construction although situation is pelled, but never overnight. In addition to solve human resource accounting theoretical questions outside, we also in practice do the following several aspects of the basic, only such, construction of human resource accounting system can follow. The first ,with the legislation form determined human resource accounting authority. Regarding the enterprise have human assets with laws and regulations to confirm human assets, at the same time for the movement and trade, countries should publish corresponding laws and regulations to give the support and norms. In addition, the state to change some corresponding laws and regulations, such as regulation must put human resource information faithfully in foreign financial statements disclosure. Especially in law clear, human resources owned by itself, but in the employment period, human resource allocation to obey enterprise management needs, enterprises of its own use. The second,the moary unit with the currency accumaccumulation unifies, quantitative analysis and qualitative analysis bined. Human resource accounting the object itself, so the hr value of many characteristics is moary index is not by the performance, but also influences human resource value of individuals, organizations, and social factors of many aspects, such as currency accumaccumulation greatertoo than what can be determined, and thus the human resource accounting besides using exact moary units besides, still can use nonmoary methods measuring. For example the opportunity cost, shadow price, fuzzy mathematical model, etc. In this respect, some western accounting scholars studies done is worth using for reference. For human resources with the currency accumaccumulation currency accumaccumulation bining a decision that the accounting report in addition to quantify outside, still need necessary in the text of the qualitative analysis. Only the quan