高校实行人力资源会计的研究

高校实行人力资源会计的研究

摘要：当代经济的发展，使人力资源在社会劳动中发挥的作用越来越大。越来越多的经济学家、社会学家以至政治家都开始认识到，社会经济进步和发展的真正动力和源泉是人力资源。因此，有关人力资源和人力资源会计的理论研究也逐步形成了热潮。高校作为人力资源集中的地方，将人力资源纳入会计核算体系具有重要的理论和现实意义。本文详细地叙述了人力资源会计在国内外研究的发展情况以及其成果，并在此基础上分析了我国高校实行人力资源会计的必要性。接着，对目前我国高校实施人力资源会计的现状以及其实行过程中的障碍因素进行了分析，最后以湖南科技大学为假设实施的对象，对其进行实行人力资源会计的可行性分析，并对其建立人力资源会计系统及相应的机制提出1些建议。

关键词：人力资源会计；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