This article proposes that the dual-measurement pattern can be used in trade or in realization of the complete measurement and the record.

As a traditional accounting measurement mode,historical cost mode makes accrual system and historical cost as measurement principles.

This article analyzes the main idea of fair value measurement model theoretically and points out that fair value measurement can disclose the enterprise financial position and capital maintenance better than historical cost measurement model.

In this paper the author discusses the measurement of the human resource value, analyzing the specific property and the difference of the measurement, and making comments on some typical measurement model.

This paper starts with the definition of fair value from perspectives of IASB,FASB and CASC,and interprets the traits and significance of the measurement model.

The authors firstly put forward the basic assumption of the human resource (HR) value measurement patterns realized at present with Chinese feature and then founds the HR value measurement patterns, including four basic patterns (the present and the future value of enterprise and those of individual ).

Take the investment real estate as example, the article has analyzed the fair value measurement pattern in enterprise application as well as the effect on the enterprise.