Study On Application Of Teacher Human Resource Accounting In Tianjin City Vocational College

In recent years, all kinds of vocational and technical colleges have developed vigorously due to the importance attached to developing vocational education in the whole society especially after the implementation of Decision of the State Council on Vigorously Developing the Vocational Education. As one of China's first batch of national comprehensive reform pilot areas for vocational education, Tianjin Municipal Committee and Government also take developing vocational education as the strategic focus of the reform and development of entire education career in Tianjin. Under such circumstance, the human resource groups in vocational colleges have gradually formed, and the establishment of human resource accounting in vocational colleges will help them achieve the purpose of owning human resources with higher quality.Tianjin City Vocational College is a comprehensive public full-time vocational college which integrates technology, history, economics, management and art subjects as one. With the enlargement of the college scale, the increasing efforts on teacher introduction, the improvement of its management system and the implementation of performance reform, Tianjin City Vocational College already has the material basis for carrying out human resource accounting. Therefore, this thesis regards the teacher as a valuable human resource, and reflects and quantitatively controls the human capital, value and benefits of the college in the form of money, so as to provide the status quo and variation information on human resource for college administrators and external information users.The thesis is divided into four parts.The first part is a general introduction, and it includes the generation and development of human resource accounting and its basic concepts and research methods.The second part analyzes the feasibility of human resource accounting in Tianjin City Vocational College. In this part, it firstly introduces the current situation of the human resource and accounting work in this college, and then it analyzes the feasibility of human resource accounting in the college from three perspectives, which are increasingly mature human resource accounting theory, enlarged college scale and more students, and the improvement of its management system and the implementation of performance reform. Besides, this part also determines the research method in this thesis. The third part is the design of human resource accounting system in Tianjin City Vocational College. This part designs a human resource accounting system for the college from the aspects of human resource accounting hypothesis, accounting equation, accounting account setting and accounting calculation.The fourth part discusses the specific application of human resource accounting in the management of Tianjin City Vocational College. This part calculates the original acquisition cost, incremental evaluation and employment cost, training and development cost and redundancy cost, and designs the human resource cost report which is used to regularly make known the monetary value of teacher human resource in the college.