Human Resource Cost Accouting Research On Universities Of China

In the market economy environment, due to the rapid development of the knowledge,science and technology, the competition between countries mainly depends on the knowledge innovation, the progress of science and technology, the development of education and he discretion of labor quality, after all it depends on the competition of talents. And colleges and universities as the main base for personnel training, have the responsibility of personnel training, scientific researching,service to the society and culture inheritance and creation, the faulty members are her primary human resource and one of the most important economic resources. Although they are non-profit organizations, in the market economy era, human resources also has the same cost problems, universities should on the premise of optimizing allocation of manpower and guaranteeing the quality of human resources, under the restriction of the limited resources,control and distribut the human resource costs scientifically and reasonably, plan human resource cost, implement the human resource cost measurement and calculation, and then improve the college teaching efficiency.This paper through to the university human resources cost of a comprehensive confirmation and specific business accounting, building the university human resources cost accounting model,and making the empirical analysis of the university human resources cost. Research significance is establishing and riching human resource cost accounting theory system and promote its application and promoting its application in colleges and universities, providing the method and basis for University forecasting service spending and personnel outlays and constructing the human resource accounting system, Thus contribute to colleges and universities making scientific and reasonable prediction and decision in the human resources management, improving the fund utilization rate.The main research contents of this paper include the following aspects:First, this paper reviews and analysises the relevant literatures about the nationally and internationally human resource accounting theory, human resource cost and university human resources cost theory, provides the necessary theoretical basis.Second, this section recognises,measures and calculates toward the cost of university human resource in our country.First by using cost accounting method, the human cost will be divided into two level1projects,constant costs and variable costs,according to human resource accounting theory the level2project which is divided into human resource acquisition cost, development cost, use cost, security costs and the exit cost five parts;Next, structure university human resources total cost accounting model and university human individual accounting model,that based on the assets depreciation method in cost accounting; At last, design the metering method to each specific level2project of university human cost, in addition to university teachers post performance salary in using cost.Third, analysis a university human resource cost.The main content is detachmenting, summarizing, redistributing and analysising he faculty of on-the-job disbursements in the college financial statements.Take the new classified human resource cost into the human resource cost model, obtain that calculation and analysis conclusion, finally making a summary in this paper and submits suggestions.