Not sure on Resto, for Boomkins: Hit rating (to cap) > Haste rating (to soft cap) > Spellpower > Crit rating > Haste rating > Intellect > Spirit.
And some more info if you're wondering:
Hit cap is 263 (237 for Alliance with a Draenei in their group). Otherwise, raid composition is not an issue, as we provide the spell hit debuff ourselves. Against a sub-83 target, talents are sufficient to reach cap, so hit on gear does not add anything. The current tooltip for Balance of Power is erroneous; it still provides 4% to hit and the hit cap is unchanged from 3.1.
The soft haste cap is the point at which your GCD hits the 1 second minimum with Nature's Grace up. With Improved Moonkin Form, Celestial Focus, and Wrath of Air Totem, this occurs at 401 haste rating. Missing WoA, it's 585.
Taken from ElitistJerks Moonkin Beginner Guide; http://elitistjerks.com/f73/t59457-moonkin_beginner_guide_updated_3_2_a/
As a Resto Druid, after you reach the soft cap for a 1 sec GCD with your hots (359 with raid buffs) you should be going for whatever provides the maximum amount of spell power. Haste is more important than Spirit or Int until this point. You should be taking the spirit that comes with your gear and that's it. As for gems, use one orange and one purple for meta and that's it. I'd rank Spirit above Int because it gives spell power too but they're both good for pure regen.
SP > Haste until soft cap > Spirit > Int > Haste (buffer) > Crit