高校人力成本核算模型与算例分析

Human Resources Cost Accounting Model of Universities and Analyzed Examples

文章通过对高校人力成本的确认、计量和核算,构建了高校人力总成本和人力个体成本核算模型;根据人力成本分类,具体对某高校的人员支出进行剥离、归集和再分配,再将相关数据代入模型,计算其人力总成本和某个体成本;通过比较进行了高校人力成本结构分析。文章的数据分析为高校预测事业性支出和人员支出,构建人力资源会计体系提供了方法和依据。

In the present paper, the total cost accounting model and individual accounting model of university hu-man resources were built by recognizing, measuring and accounting the university human resources cost. A spe-cific faculty of on-the-job disbursements were detached, summarized and redistributed according to the classifi-cation of human resources cost. These related data taking into the human resource cost model, the total human re-sources cost and individual cost were calculated and university human resource cost structures was also analyzedwith comparing human resource cost structures. This study submits the method and basis for predicting expendi-tures and disbursements and constructing accounting system of university human resources.