| 高校实施人力资源会计的必要性和基本原则探讨 |
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| 引用本文： | 张 吉,张立英. 高校实施人力资源会计的必要性和基本原则探讨[J]. 中国农业大学学报(社会科学版), 2005, 22(2): 76-79+85 |
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| 作者姓名： | 张 吉 张立英 |
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| 作者单位： | 中国农业大学,人文与发展学院,北京,100094 |
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| 摘 要： | 文章通过借鉴当今人力资源会计的理论和方法,探讨了在高校实施人力资源会计的必要性和基本原则,目的是为高校实施人力资源会计提供参考,同时也有利于高校人才的培养、评价、定价和控制,提高高校办学效益,也是人力资源会计在整个社会全面使用的基础。
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| 关 键 词： | 人力资源会计 高校 必要性 原则 |
| 文章编号： | 1009-508(2005)02-0076-04 |
| 修稿时间： | 2005-03-01 |
On the Necessity and Principles of Conducting Human ResourcesAccounting in Higher Learning Institutions |
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| ZHANG Ji,Zhang Liying. On the Necessity and Principles of Conducting Human ResourcesAccounting in Higher Learning Institutions[J]. Journal of China Agricultural University(Social Sciences Edition), 2005, 22(2): 76-79+85 |
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| Authors: | ZHANG Ji Zhang Liying |
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| Abstract: | This paper, based on the current human resources accounting theory and methodology, discusses the necessity and fundamental principles of conducting human resources accounting in higher learning institutions. The objective of this research is to provide the reference for applying human resources accounting in higher learning institutions, as well as for promoting capacity building, assessment, pricing and management of human resources and for improving the efficiency of higher learning education. It is also one of the basis for implementing human resources accounting the society wide. |
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| Keywords: | Human resource accounting Higher learning institutions Necessity Principle |
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