建立高校人力资源会计的必要性及构想

The necessity and thinking for establishing human resources accounting in institutions of higher learning

从高校教学和学术活动、产业发展、办学模式多样化等方面分析了知识经济时代在高校中建立人力资源会计的必要性,明确了高校人力资源会计应注意的问题,包括人力资源的会计确认,人力资源成本的界定、计量等问题,提出了建立高校人力资源会计的基本构想。

The paper analyses the necessity for establishing human resources accounting in institutions of higher learning during the era of economy according to teaching and learning activities, industry development, a variety of running patterns of the institutions of higher learning, etc. It demonstrates some problems to be paid attention to by human resources accounting of institutions of higher learning, including human resources accounting validation, human resources cost definition, and measurement. Also it proposes the basic idea for human resources accounting establishment.