高校人力资源会计初探

The Exploration of Human Resources Accounting in Higher Institutions

高校是人力资源聚集的地方,建立高校人力资源会计有利于人力资源的管理。本文论述了高校实行人力资源会计的可行性 ,探讨了高校人力资源会计的确认、计量和核算方法 。

Higher institutions are the placeswhere human resources gather.Setting up human resources acˉcounting is beneficial to the management of the human resources.This article expounds the feasibility of carrying outthehuman resources accounting,exploresthe affirmation,measurement and business accountˉing method of human resources in higher institutions and finally analyzes the prospect of human resources accounting in higher institutions.