Setting Up Of Human-resource Accounting's Research In Private University

Human is the main power to impel the technology developing the economy and advance the social. Human resource is the most precious resource in the organizations and society gradually. It is the unification in the nature and the quantity. It is not the scientific management if it is restricted in the qualitative management, therefore we must measure the human resource accounting. If the human resource enters the organization, it becomes the human capital in different levels. The basic of human-resource accounting is the human capital theory. The final goal of human capital theory is to dispose and use the human capital reasonably, stimulate human's enthusiasm, and achieve the economic growth. In the other words, increase worker's income and maximize the organization's profit.The quantum jump on the area of private university accelerates the development of education in our country. It is a new force to imply the strategy of education. The survival and the development of private university are the high level employee and scientific management. But the cost of human resources management is very high. The outstanding teachers change their job. In order to solve the problem, I suggest that private university should use the method of human resource accounting to calculate the human resource value, and use the result to attract outstanding people.