高等院校人力资源会计理论体系初探

A Discussion on the Accounting Theory of Human Resources in Colleges and Universities

高等学校要发展,必须要有顶尖的人才,如需要具有高素质的师资队伍、科研人员、管理人员。为加强对人才的管理,高校要建立以人为中心的人力资源管理体系。人力资源管理有知识资本投入和希望收到的未来社会效益、经济效益分析。目前在高校仅仅以主观的模糊的管理指导思想来体现,没有将人力资源视作会计的一项重要要素加以数量化、价值化。本文通过对高校人力资源的特点分析,结合传统的会计理论体系,对高校人力资源会计的目标、会计假设、会计要素、会计原则和会计处理方法进行论述,意在建立一种既能自圆其说又具有可操作性的高校人力资源会计理论体系。

If colleges and universities want to develop, they need highly qualified talents, such as teachers, scientific researchers and administrators. They need to develop an administration system of human resources with human beings as its center. The administration of human resources includes knowledge capital investment, expected social and economic benefit analysis. At the present, there only exists the subjective and vague guidance ideology of administration, and the human resources are not regarded as a key accounting element to be quantified and valued. Through the analysis of the human resource features in colleges and universities and the traditional accounting theory, it expounds the target of human resource accounting and the accounting hypothesis, element and principle and the way of management, so as to establish human resources accounting system, which is practical and reasonable.