Research For The Human Resource Accounting In Universities

Universities, as an important link in the whole chain of society, are responsible for the development of science, the training of talents and serving the society. With the advent of knowledge economy, the quality of science and technology and talents produced by universities has a crucial impact on the development and progress of the society as a whole. Universities owning a high quality of teaching and research team are the fundamental guarantee of the sustained and healthy development and high-quality products. Human resources accounting in universities can promote the rational allocation of human resources and improve efficiency in the use of human resources and increase performance.Study of human resource accounting in universities involves the three aspects, human resources accounting recognition, human resources accounting measurement and human resources accounting records and reports. Human resource accounting is a new branch of accounting. This paper aims at human resource accounting in universities and makes a systematic study of human resources accounting issues in universities.In introduction, the author analyzes the status of university human resources in China, that is, the stock of human resources is large in China's universities and accounts for an absolute large share, but it has not been given a scientific management to achieve the rational allocation and utilization of human resources and establishment of a sound incentive mechanism of human resources. One of the reasons for this situation is that the value of human resources is not considered so that the human resources of a significant proportion in universities are treated as ordinary workers. So the paper proposes the research question of human resources accounting in universities. Only through accounting can human resources be effectively controlled and a scientific plan be made to the flow and management of the value; the second chapter introduces the related theories of human resource accounting. With theory of human resources as a starting point, theory of human resources value as the core and accounting theory as the basis, the author studies the related issues of human resources accounting in universities; the third chapter, starting from the definition of assets, analyzes and compares the characteristics of university human resources, find the appropriate corresponding elements in accounting in accordance with these characteristics, and finally recognize human resources accounting in colleges and universities as a special asset. In addition, according to the principle of accounting identity, we should also recognize a liability and a net asset when recognizing asset; the fourth chapter, in accordance with the principles and methods of accounting measurement of human resources and through introduction of the existing models of human resources value measurement, analyzes their advantages and disadvantages in measuring university human resources value and tries to re-establish a comprehensive measurement model applied to the value of university human resources; the fifth chapter, in accordance with the notice of exposure draft about university accounting system issued by the Ministry of Finance in 2009, suggests that, on the basis of the original institutions, universities increase the related accounts of human resources, make human resources accounting, and disclose accounting information. .Study methods adopted in this paper:Firstly, by means of literature and network research, the author summarizes the relevant theoretical basis (human resource theory, value theory, accounting theory, etc.) of human resource accounting research. On the basis of searching for gaps in the current study, the author conducts a systematic study of human resource accounting in universities from the point of accounting and thus establishes the framework of this study.Secondly, the author uses the combination of qualitative and quantitative analysis to make an intensive study and mathematical modeling and analysis for the measurement problems about human resource accounting in universities, and sums up the new measurement model of human resource value in universities.Finally, the author uses the systematic and scientific method to integrate the set of practical operation of human resource accounting system, and forms an accounting system with integrated content and reliable operation.The innovation of this paper:1. In the aspect of accounting recognition of human resources in universities, it adds the factor of human resources into the original traditional accounting balance formula of the institutions: Assets = Liabilities + net asset."Human, finance, and material"are used as the object of the entire accounting system and derive the new accounting equation,"financial assets + human assets = liabilities + human liabilities + financial net assets + human net assets."According to the new accounting equation, when recognizing human resource assets in universities, people correspondingly recognize a long-term liabilities and a net asset. So they make clear the asset stocks of human resources in universities, liabilities caused by human resources and the source of human resources.2. In the accounting measurement of the university human resources, the author breaks the previous single measurement method, using methods of monetary measurement and non-monetary measurement to construct two sub-models respectively, and finally get an integrated accounting model of human resources value in universities by multiplying the two sub-models.Because of the limitations of space and knowledge, the author cannot studies some accounting issues in depth. For example, in the fourth chapter of human resource accounting measurement model, the author mainly uses expert evaluating method for performance evaluation, which leads to a subjective evaluation. Meanwhile, the evaluation indicator is through visiting the relevant management experts. The evaluation indicator lacking objectivity for no AHP demonstration and consistency test. In the fifth chapter, the university human resources accounting system is only a rough framework and it needs to be precise for the concrete implementation.