A Study On Human Resources Accounting Of Educational Investment In Universities And Colleges

With the development of the knowledge-driven economy era, more and more People realize the importance of the human resources, and discover the exciting future of the human resources' development. According to the trend, not only enterprises begin to use human resources accounting, but also some public institutions begin to use it.Universities and colleges are a kind of organizations which have dense human resources. Furthermore, compared with other organizations, theyhave such a kind of special human resources ------ students. To universitiesand colleges, students are like "products" in factories and companies. Universities and colleges need expense to educate students, it is a kind of investment which will turn out to be increased value of students. If students are not eligible, they can not be melted down again. So it will exert a profound influence on society. To study human resources accounting about education investment in universities and colleges is an important subject concerning the educational investment and its efficiency. There are important theoretical and practical significance to improve interior management level, to determine the reasonable educational cost criterion and to protect rights and interests of far-reaching students and parents. In this paper, a new opinion is explained from the two aspects of theory and practice.This text is formed by five chapter contents altogether.Chapter one introduces the production and development of human resources accounting briefly, demonstrates the research in domestic and abroad, then puts forward the method of research and explains the realistic meaning of this thesis.Chapter two analyzes the necessity of the use of human resources accounting in the university from macroscopic and microscopic analysis respectively. This session expounds on the background of human resources accounting about education investment in universities and colleges. It analyzes the challenges to accounting theory and accounting practice coming from the accounting environment changes, especially the invalid function of current college accounting system. The analysis establishes the base for the...