| 高校人力资源会计的确认和计量 |
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| 引用本文： | 许秀梅.高校人力资源会计的确认和计量[J].湖南纺织高等专科学校学报,2009(2):28-31. |
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| 作者姓名： | 许秀梅 |
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| 作者单位： | 青岛农业大学管理学院,山东青岛266000 |
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| 摘 要： | 分析了高校人力资源的主要特点及其会计属性，将高校人力资源确认为会计资产。通过分析高校人力资源会计的特点，对高校人力资源的取得成本、开发成本、使用成本、离职成本进行确认，并结合人力资源会计的计量方法对高校人力资源会计的计量作进一步的探讨。
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| 关 键 词： | 高校 人力资源 人力资源会计 计量 |
The Definition and Measure of Human Resources Accounting in Colleges and Universities |
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| Authors: | XU Xiu-mei |
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| Affiliation: | XU Xiu-mei ( College of Management, Qingdao Agricultural University, Qingdao 266000, China) |
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| Abstract: | This paper analyzes the main characteristics and accounting properties of human resources in colleges and universities, defining it as accounting assets. Based on the analysis of all the characteristics, this paper defines the gaining cost, exploiting cost, using cost, leaving cost of human resources in colleges and uiversities, and further explores the measure of human resources accounting by way of various techniques. |
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| Keywords: | college and universities human resources human resources accounting measure |
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