浅议高校的人力资源会计工作

高校人力资源会计就是将人力资本理论引入会计学领域，用经济分析的手段来鉴别和计量人力资源数据的一种会计程序和方法。高校人力资源会计的主体是一种可以资产化的特殊资源，是特殊的资本。围绕着这一特殊资产和费用的计量，目前有两种人力资源会计模式：人力资源价值会计和人力资源成本会计。正确地了解、把握高校人力资源会计的内涵与方法，不断丰富其科学化的内容，对更好地做好高校管理工作十分必要。

On the Accountancy of Manpower Resources in Universities and Colleges

The accountancy of manpower resources in universities and colleges is a procedure and an approach to combine the manpower capital theory into accountancy and to identify and measure manpower resources by economic analysis. The body of the accountancy of manpower resources in universities and colleges is a kind of special resources that can be capitalized hence a special capital. Based on the measurement of this special capital and expenditure, there are two modes of manpower resources at present. One is accountancy of manpower resources value and another is accountancy of manpower resources cost. Therefore, it is very necessary for Universities and colleges to have a better understanding of the connotation and approach of the accountancy of manpower resources and to enrich its scientific content as well.