Study On The Model Of Human Resource Accounting In University

How to manage universities human resources is the key to improve the quality of higher Education. Developing, investing and assessing universities human resources are important ways to promote university achievement and enhance university core competitiveness. Modern human resource management presents a trend of quantitative, systematic and scientific development, Therefore, Universities should not only caculate the human resources investment cost, But also predict the investment benefit.This paper attempts to use human resources accounting to the management of universities. Analyze human resource accounting research current situation and application situation, According to the feasibility of the human resource accounting in the management of universities, Implementing human resources accounting in the universities has theory and practical significance. This paper references the current latest achievements research of human resources accounting, Analyze universities human resources accounting theoretical basis and set four basic assumptions. This paper compares the existing measurement methods, Analyzes the calculation scope and composition factors of universities human resources cost accounting, Based on these,The paper sets accounts of universities human resources cost accounting and makes accounting treatment, compiles the modified reporting. At last, From the point of view of income, Analyze universities human resource value accounting mode, Study monetary measurement condition and universities human resource value accounting based on stochastic reward value method, Analyze difficulties of human resource accounting applied in university and put forward corresponding management countermeasures.