【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。更多还原

【Abstract】 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.更多还原