人力资源会计课程教学改革与实践设想

人力资源会计课程既是人力资源管理专业必修课程,又是面向经济管理类各专业的选修课程,其教学目的是使学生通过对人力资源会计课程的学习,把人力资源作为一项等同于物质资源财富,用会计方法对人力资源进行确认、计量、记录和报告。针对人力资源会计课程提出教学改革与实践设想,可以大大提高人力资源会计课程的教学质量与教学水平。

Pedagogical Reform and Tentative Practice of Human Resources Accounting Course

The Human Resource (HR) Accounting Course was set for the HR Management majors. Meanwhile it is an elective curriculum for the students majoring in Economic Management as well, with a view to helping students take HR as a kind of material resource and wealth after acquiring the professional knowledge. Students will be taught to make confirmation, calculation, notes and report of HR with an accounting solution. The pedagogical reform and tentative practice are raised in line with the ultimate requirements of the HR Accounting Curriculum themselves. The new approaches will help improve the teaching quality and level of HR Accounting Curriculum.