高校人才培养成本的会计学分析

Analysis of a University's Costs of Fostering the Talents from the Perspective of Accounting

高校培养人才的投资是一种准生产性投资,人才培养过程是高校资源消耗和资源创造的统一并实现其价值增值的过程。高校人才成本会计核算方法研究,就是在对高校人才成本的经济实质和理论依据进行分析的基础上,从实用角度和可操作性方面,探讨高校人才培养过程中资源耗费的确认、计量、记录和报告等的各种会计方法。人力资源会计理论是这项研究的理论依据,高校产业化趋势和高校财务体制的转轨是这项研究的基本动因。

Investment of a university＇s fostering talents is productive investment. The process of fostering talents is the integration of the process of resource consumption and that of resource creation of a university and accomplishment of increase in value. Accounting research on a university＇s costs of fostering talents is based on the fundamental cognition of economic essence and theoretical basis of a university＇s costs of fostering talents. And it discusses different accounting methods of confirmation, calculation, record and report of resource consumption in the process of fostering talents of a university in terms of utility and operability. Human resource accounting theory is the theoretical basis of the research. The trend of industrialization of universities and transition of the financial system of universities are the underlying causes of the research.