| 高校应试行人力资源会计 |
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| 引用本文： | 赵海粟,刘景瑞.高校应试行人力资源会计[J].扬州大学学报(高教研究版),2000,4(1):70-72. |
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| 作者姓名： | 赵海粟 刘景瑞 |
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| 作者单位： | [1]扬州大学财务处，江苏扬州225009 [2]扬州大学商学院，江苏扬州225009 |
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| 摘 要： | 人力资源、知识资源是高校的特殊资源，而高校目前执行的传统的预算会计方法不能对此进行有效的配置和管理。因此，本文提出高校在执行预算会计的同时，试行人力资源会计，以达到有效管理的目的。同时，本文也对用人力资源会计方法解决学校资源配置问题和人力资源发挥作用的动力问题进行了具体分析。
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| 关 键 词： | 高校 人力资源会计 预算会计 会计体制 改革 |
Schools of Higher Education Must Try out Accounting of Human Resources |
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| ZHAO Hai su ,LIU Jing rui.Schools of Higher Education Must Try out Accounting of Human Resources[J].Journal of Yangzhou University(Higher Education Study Edition),2000,4(1):70-72. |
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| Authors: | ZHAO Hai su LIU Jing rui |
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| Institution: | ZHAO Hai su 1,LIU Jing rui 2 |
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| Abstract: | Human resources and knowledge resources are special resources possessed by schools of higher education. But presently the traditional accounting system for budget in schools of higher education can not effectively manage and allocate the two resources. The paper proposes the trial of accounting for human resources so as to have an effective management of it. It also analyses resource distribution in the light of human resource accounting and the impetus to bring human resources to full play. |
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| Keywords: | institutions of higher learning human resources accounting system |
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