高校人力资源会计模式研究

发布时间：2018-06-20 22:42

本文选题：高校管理 + 人力资源会计　；参考：《南昌大学》2012年硕士论文

【摘要】：如何管理高校人力资源是提高高等教育质量的关键所在,开发、投资和评估高校人力资源是提升高校组织绩效,增强高校核心竞争力的重要途径。现代人力资源管理的趋势呈现出数量化、系统化和科学化的发展,因此,高校不仅要核算人力资源的投资成本,还要预测投资活动带来的效益。本文试图将人力资源会计应用到高校管理中。分析人力资源会计在国内外的研究现状及运用情况,根据人力资源会计在高校管理中的可行性性分析,提出高校实施人力资源会计具有理论和现实意义。本文借鉴了当前人力资源会计研究的最新成果,分析高校实施人力资源会计的理论基础,并且作了四个基本假设。对现有的计量方法进行了比较,分析了高校人力资源成本会计的核算范围和构成因素,在此基础上设置了高校人力资源成本会计的账户,并且进行账务处理,编制改进后的报表。最后,从收益的角度上分析高校人力资源价值会计模式,研究货币性计量的条件和基于随机报偿价值法下的高校人力资源价值会计,分析高校应用人力资源会计存在的困难并提出相应的管理对策。
[Abstract]:How to manage the human resources of colleges and universities is the key to improve the quality of higher education. Developing, investing and evaluating the human resources of colleges and universities is an important way to enhance the organizational performance and enhance the core competitiveness of colleges and universities. The trend of modern human resource management is quantitative, systematic and scientific. Therefore, colleges and universities should not only calculate the investment cost of human resources, but also predict the benefit of investment activities. This paper attempts to apply human resource accounting to university management. This paper analyzes the present situation and application of human resource accounting at home and abroad, and points out that it is of theoretical and practical significance to implement human resource accounting in colleges and universities according to the feasibility analysis of human resource accounting in colleges and universities. This paper draws lessons from the latest achievements in the research of human resource accounting, analyzes the theoretical basis of implementing human resource accounting in colleges and universities, and makes four basic assumptions. This paper compares the existing metrological methods, analyzes on the accounting scope and constituent factors of human resource cost accounting in colleges and universities, and on this basis sets up the account of human resource cost accounting in colleges and universities, and carries on the account processing. Prepare improved reports. Finally, from the point of view of income, this paper analyzes the accounting mode of human resource value in colleges and universities, studies the conditions of monetary measurement and the accounting of human resources value based on the method of stochastic recompense value. This paper analyzes the difficulties existing in the application of human resource accounting in colleges and universities and puts forward corresponding management countermeasures.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

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