我国高校人力资源成本核算研究

发布时间：2018-04-02 00:18

本文选题：高校　切入点：人力资源成本　出处：《西南交通大学》2012年硕士论文

【摘要】：在知识、科技飞速发展的市场经济环境下,国家间的竞争主要取决于知识的创新、科技的进步、教育的发展以及劳动力素质的高低,归根到底就是取决于人才的竞争。而高等学校肩负着人才培养、科学研究、服务社会和文化传承创新的重任,教师是其最主要的人力资源和经济资源之一。尽管高校作为非盈利组织,但是在市场经济规律起主要作用的今天,人力资源也同样存在着成本问题,所以其应在优化配置人力资源并保证人力资源质量的前提下,在资源有限的约束下,科学合理地控制和分配人力资源费用,规划人力资源成本,实行人力资源成本计量与核算,进而提高高校的办学效益,促进学校各项事业的发展。本文的研究目标是通过对高校人力资源成本项目的全面确认和具体核算,构建了高校人力资源成本核算模型,并进行了高校人力资源成本的案例分析。研究意义在于建立和丰富人力资源成本会计理论体系并推动其在高校的应用,为高校预测事业性支出以及人力资源成本、构建人力资源会计体系提供方法和依据,从而有助于高校在人力资源管理上做出科学合理的预测和决策,有助于高校提高资金利用率。本论文的主要研究内容包括以下三部分：第一部分,主要对国内外人力资源会计理论、人力资源成本相关理论知识以及高校人力资源成本理论等相关文献进行综述和分析,为论文提供必要的理论依据；第二部分,此章节首先对我国高校人力资源成本项目进行较全面的确认,具体采用成本会计核算方法,将人力成本分为资本化成本和变成本两个一级项目,二级项目是按照人力资源会计理论将其分为人力资源取得成本、开发成本、使用成本、保障成本和离职成本五大部分；其次,设计了高校人力成本的各二级项目具体的计量方法,除了使用成本中的高校教师岗位绩效工资；最后,依据成本会计中的物质资产核算方法构建了高校人力资源总成本核算模型和高校人力个体成本核算模型。第三部分,对某高校人力资源成本进行分析。首先是将该高校财务决算报表中的人员支出进行剥离、归集和再分配归入人力资源五大成本项目中,并对其人力资源成本结构进行详细的分析；之后将重新分类出的该高校人力资源成本带入构建的人力资源成本模型中计算；得出计算和分析结论,进行总结,并提出建议。
[Abstract]:In the market economy environment with the rapid development of knowledge and science and technology, the competition between countries mainly depends on the innovation of knowledge, the progress of science and technology, the development of education and the quality of labor force. In the final analysis, it is decided by the competition of talents.Colleges and universities shoulder the important task of talent training, scientific research, social and cultural inheritance and innovation, and teachers are one of its most important human and economic resources.Although colleges and universities as non-profit organizations, but in the market economy law plays a major role today, human resources also exist in the cost problem, so it should optimize the allocation of human resources and ensure the quality of human resources on the premise.Under the restriction of limited resources, the cost of human resources should be controlled and allocated scientifically and reasonably, the cost of human resources should be planned, and the cost of human resources should be measured and calculated, so as to improve the efficiency of running schools and promote the development of various undertakings of colleges and universities.The research goal of this paper is to establish the human resource cost accounting model through the overall confirmation and concrete accounting of the university human resource cost project, and to carry on the case analysis of the university human resource cost.The significance of the research is to establish and enrich the theoretical system of human resource cost accounting and to promote its application in colleges and universities, to provide the method and basis for the university to forecast the career expenditure and the human resource cost, and to construct the human resources accounting system.It is helpful for colleges and universities to make scientific and reasonable prediction and decision on human resources management and to improve the utilization rate of funds.The main contents of this thesis include the following three parts:In the first part, the author summarizes and analyzes the domestic and foreign human resource accounting theory, the related knowledge of human resource cost and the theory of human resource cost in colleges and universities, which provides the necessary theoretical basis for the thesis.In the second part, this chapter firstly confirms the cost of human resources project in colleges and universities in our country, and uses cost accounting method to divide human cost into capitalized cost and turn into this first class project.The second level project is divided into five parts according to human resource accounting theory: human resource acquisition cost, development cost, use cost, safeguard cost and separation cost.In addition to using the cost of university teachers' post performance salary, the paper designs the specific measurement methods of the two level projects of university manpower cost. Finally,According to the material assets accounting method in cost accounting, this paper constructs the total cost accounting model of human resources and the individual cost accounting model of human resources in colleges and universities.The third part analyzes the cost of human resources in a university.First of all, the personnel expenditure in the financial statements of the university is stripped, collected and redistributed into the five cost items of human resources, and the structure of human resources cost is analyzed in detail.Then the reclassified human resource cost of the university is introduced into the human resource cost model to calculate, and the conclusion of calculation and analysis is obtained, the conclusion is summarized, and some suggestions are put forward.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

【引证文献】