The Analysis Of The Cost And Disclosure Of Human Resources In University Of Beijing

The main objective of this paper is that, according to the cost accounting theory of human resources, research the expenses of university staff in Beijing in the accounting system including cost classification, cost measuring and cost disclosure. The significance of this study is that, not only providing services for the universities in gathering the cost information about personnel performance evaluation; supporting the universities to enhance the cost management of their staff; but also providing scientific and rational basis for the university departments to strengthen the supervision and performance appraisal of human resources.This paper is divided into five parts.PartⅠ, an overview. Including the purpose of this study, research significance, the ideas, the methods and scope of research, and the innovations and limitations.PartⅡ, literature review and theoretical analysis. Through reviewing home and abroad literature, the paper analyses the current situation of research in the Human Resources Accounting of university, and studies the development and practical application of the theories in the cost measuring and information disclosure of human resources in universities, in order to providing basis for the following study.PartⅢ, college classification standards and the design of this study. Based on the different standards of college classification at home and abroad, the paper summarizes these standards, and selects the appropriate ones combined with the characteristics of Beijing's municipal universities. Then the research samples are eventually decided——the key municipal universities of Beijing, specifically speaking, divided into two types of Engineering and Art with separate five sub-samples for in-depth research and analysis.PartⅣ, the study in the cost of human resources of university. Through the field research and theoretical analysis to Beijing's municipal universities and according to university financial statements of basic and project expenditures, the paper separates out the personnel expenditures. Then based on the theories in the cost accounting of human resources, it divides the expenditures into five cost categories of human resources including acquisition, development, use, protection and demission. While it takes advantage of mathematical statistics to compare the differences between the two types of colleges of Engineering and Art in the personnel costs, in order to inspecting the rationality and effectiveness of the cost measuring model of human resources in university designed in this paper. Part V, the conclusions and recommendations about the disclosure of human resources costing. Based on the above analysis about the human resources costing of university, the paper designs the compatible mode of disclosure of human resources, that is, advocating colleges to prepare "The University's Human Resources Report", establish the system of human resources disclosure for the higher-level department users and others related with university, and provide a basis for evaluating the core strength and growth potential of university.