高校實行人力資源會計的研究
摘要：當代經濟的發展，使人力資源在社會勞動中發揮的作用越來越大。越來越多的經濟學家、社會學家以至政治家都開始認識到，社會經濟進步和發展的.真正動力和源泉是人力資源。因此，有關人力資源和人力資源會計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核算體系具有重要的理論和現實意義。本文詳細地敍述了人力資源會計在國內外研究的發展情況以及其成果，並在此基礎上分析了我國高校實行人力資源會計的必要性。接着，對目前我國高校實施人力資源會計的現狀以及其實行過程中的障礙因素進行了分析，最後以湖南科技大學為假設實施的對象，對其進行實行人力資源會計的可行性分析，並對其建立人力資源會計系統及相應的機制提出1些建議。
關鍵詞：人力資源會計；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
