Compared with value accounting, event accounting has many merits: much information, greatly meeting users different demands for individualized accounting information, enhancing timely and objective information for accounting, and improving the relevance of policy making for the accounting information.

According to the changes of social environments and users information demand under intellectual economics, The essay demonstrates that event accounting will replace value accounting and lead the direction of accounting reform in the times of intellectual economics.

Based on the summary of evaluation methods of present tourist resources, the conception, the features and the significance of an integrated value method is proposed.

The evaluation of the legislative legitimacy is one kind of intents and it includes the evaluation of the formal Legitimacy,value legitimacy and practical legitimacy of the legislation.