This paper introduces the conception of the human resource and the development of its measuring method, and puts forward a measuring model of the human resource accounting established by using the future value confirming method, which is basically rational, operational and can reflect the requirements of enterprise s human resource relatively overally compared with other models.

Based on analyses of a case,this paper dis-cusses the confirmation and valuation of business reputation—the immeasurable intangible assets.

Corporate ethics is a hot issue in present ethic studies,which is not only of great theoretical and cognitive value,but of great practical value.

The study about the country cadres in The Ordinary Men and Their Living in many criticism articles is feeble,but these country cadres have important cognitive value for us to understand the status quo about the culture in the contemporary countryside.

Antics, the strange behaviours, make people feel concentrated, awaken and guarded against ugliness , and can encourage people to make reverse thinking, which are regarded as the cognitive value.