【正文】 ports 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 quantitative analysis and qualitative analysis, bining can more fully reflect the enterprise human resources situation. The third,cultivating highquality accounting personnel and strengthening human resources management accounting. Human resource accounting management not only with the human resources of enterprises, and need of highquality accounting personnel to operate. Because although human resource accounting is acknowledged as the financial accounting branch, but with the traditional financial accounting than its measurement and calculation method is more plex, technical stronger. Especially in nonmoary measurement, it want to make the result more approaching to science, which requires the accounting personnel should not only have rich experience and profound theoretical basis, but also master accounting probability and mathematical model and puter simulation analysis on related knowledge. This needs cultivating highquality accounting personnel, they not only have to obtain knowledge learning skills, but will make them with transform knowledge innovation skill, and application practice, thus pletes the human resources management accounting work. The fourth, strengthen microeconomic units of humanistic management. Human resource value apart from itself skills, personality, health status, as well as by the enterprise management mode of influence. After all, people are not machines, have their own emotions, be fond of, easy to emotional. Thus implemented and strengthen the humanistic management is very important. Realize humanistic management to multipronged approach and such as take measures to strengthen the enterprise interior democratic construction and construction civilization healthy enterprise culture and encourage petition and innovation, care staff daily