高校实施人力资源会计的必要性和基本原则探讨  

On the Necessity and Principles of Conducting Human Resources Accounting in Higher Learning Institutions

作　　者：张吉[1] 张立英[1] 

机构地区：[1]中国农业大学人文与发展学院,北京100094

出　　处：《中国农业大学学报（社会科学版）》2005年第2期76-79,85,共5页Journal of China Agricultural University;Social Sciences

摘　　要：　文章通过借鉴当今人力资源会计的理论和方法,探讨了在高校实施人力资源会计的必要性和基本原则,目的是为高校实施人力资源会计提供参考,同时也有利于高校人才的培养、评价、定价和控制,提高高校办学效益,也是人力资源会计在整个社会全面使用的基础。This paper, based on the current human resources accounting theory and methodology, discusses the necessity and fundamental principles of conducting human resources accounting in higher learning institutions. The objective of this research is to provide the reference for applying human resources accounting in higher learning institutions, as well as for promoting capacity building, assessment, pricing and management of human resources and for improving the efficiency of higher learning education. It is also one of the basis for implementing human resources accounting the society wide.

关 键 词：人力资源会计 高校 必要性 原则 

分 类 号：G647.5[文化科学—高等教育学]