Research On Accounting Management Of Human Resources Value In Educational Institutions

With the pace of China's reform and opening up faster and faster,China's economic opening and development is also getting higher and higher,China has been far from the world and the world and the world economy from the industrial economy gradually to the knowledge economy transition.Talent has gradually become the most valuable asset and promote the economic development of the new force.How to manage and evaluate people as an asset is the subject of unremitting efforts of human resource accounting researchers.With the recognition of the world,foreign education resources are rich,domestic employment pressure to improve,more and more people began to focus on studying abroad,the RMB rising,returnees to choose the widening of employment,high-paying jobs to attract And so on,these factors have become people choose to study abroad and further study of the reasons.In recent years,China's study market has shown steady growth,large and small schools of education institutions emerged.But did not find the study of the value of human resources in this industry.This paper focuses on the human resources value accounting of the educational institutions,rather than from the perspective of traditional accounting.This paper reviews the background and development process of human resource accounting at home and abroad.By reading the literatures of domestic and foreign writers,this paper studies and enumerates the human resource value measurement methods of scholars,and puts forward the "value combination method" and elaborates and analyzes,And put forward innovation and deficiencies.This paper puts forward the theoretical framework for the value of human resources and analyzes the method of human resource value measurement and the evaluation method of human resource performance,the combination of monetary and non-monetary methods,and the value of talents in the educational institutions Make assumptions,confirm,record,measure and report.This paper puts forward the innovation point of job performance index for the Kt value of human resource value accounting of the educational institution.The human resource value of the three-year forecast analysis,and human resources to achieve the value of the difference between the comparative analysis of the educational institutions of human resources management and business decision-making to provide data support.