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高校實(shí)行人力資源會計(jì)的研究
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高校實(shí)行人力資源會計(jì)的研究
摘要：當(dāng)代經(jīng)濟(jì)的發(fā)展，使人力資源在社會勞動(dòng)中發(fā)揮的作用越來越大。越來越多的經(jīng)濟(jì)學(xué)家、社會學(xué)家以至政治家都開始認(rèn)識到，社會經(jīng)濟(jì)進(jìn)步和發(fā)展的真正動(dòng)力和源泉是人力資源。因此，有關(guān)人力資源和人力資源會計(jì)的理論研究也逐步形成了熱潮。高校作為人力資源集中的地方，將人力資源納入會計(jì)核算體系具有重要的理論和現(xiàn)實(shí)意義。本文詳細(xì)地?cái)⑹隽巳肆Y源會計(jì)在國內(nèi)外研究的發(fā)展情況以及其成果，并在此基礎(chǔ)上分析了我國高校實(shí)行人力資源會計(jì)的必要性。接著，對目前我國高校實(shí)施人力資源會計(jì)的現(xiàn)狀以及其實(shí)行過程中的障礙因素進(jìn)行了分析，最后以湖南科技大學(xué)為假設(shè)實(shí)施的對象，對其進(jìn)行實(shí)行人力資源會計(jì)的可行性分析，并對其建立人力資源會計(jì)系統(tǒng)及相應(yīng)的機(jī)制提出1些建議。
關(guān)鍵詞：人力資源會計(jì)；高校；必要性；核算
Research on the Use of Human Resource Accounting in the University
Abstract: With the advent of the knowledge-based economy, human resources have become an important resource. More and more economists, sociologists and even politicians start to realize that the real impetus and source for the advancement and development of society and economy is human resources. The research on the human resource and human resource accounting is hot. It is of great theoretical and practical significance that universities, as gathering places for talent people, categorize human resources into the accounting system. Based on the current status of Chinese colleges’ implementation of human resource accounting, this essay analyzes in detail the obstacles which influence college human resources accounting, and at the end of the essay, the author conceives some thoughts about the construction of human resources accounting with the Hunan University of Science and Technology as an example.
Key words: human resources accounting; college; accounting
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