对我国公共部门人力资本成本的思考

Analysis on Human Capital Cost of Public Sectors in China

一直以来公共部门的经费来源以财政税收收入为主,不存在降低人力资本成本和提高人力资本成本收益的外在压力和内在动力。在财务体制上,也没有设立有关人力资本成本的会计科目,没有将人力资本成本核算纳入到公共部门的核算体系中,这直接导致公共部门人力资本成本支出结构的不合理以及人力资本成本投入与产出比例的失调。因此,公共部门必须突破人力资本成本的旧有观念,以各项体制改革为契机,在建立公共部门人力资本成本核算制度的基础上实施人力资本成本战略管理,实现人力资本成本投入与产出的最佳配比,提高公共部门的整体效能。

The public sectors have no pressure and power to reduce the cost of human capital and improve the cost-benefit of the human capital in the condition of enough finance revenue. They do not interest in the efficiency of human capital cost which provide public sectors with be＇st human capital. With economy environment changing and the amount of human capita/investment increasing gradually, public sectors should break through the mode of thinking and operating, discard old ideas and bring forth new ones and implement the human capital cost strategic management which achieves the ideal proportion between cost and benefit in human capital investment through cost accounting.