摘要
本文借鉴国内外人力资源会计理论方法,对我国高校人力成本管理的理论和方法作 了探讨,提出高校人力成本管理理论和方法体系由人力成本会计核算体系、人力成本综合指标 体系和人力成本管理制度体系构成,并对人力成本会计核算体系作了较具体设计。
this paper probes into the theory and methodology of cost management of human resources in China's higher education by making use of some related theories both at home and abroad. It holds that the systematic theory and methodology of college manpower cost management consist of three aspects, i.e., examining and calculating system of human resources cost; comprehensive index system of manpower cost, and management system of manpower cast. It also offers authors' design for human resources cost based on the accounting examination and calculation system.
出处
《清华大学教育研究》
CSSCI
北大核心
2002年第6期15-21,共7页
Tsinghua Journal of Education
关键词
高校
人力成本管理
中国
会计核算
管理指标
human resources cost
accounting examination and calculation
managementindex
