高等学校人力资源成本管理研究
本站原创 论文中文摘要：随着人类社会进入知识经济时代,人力资源已成为推动社会经济发展白勺第一资源。高等学校作为人力资源密集型白勺组织,既拥有自身白勺人力资源,又为社会培养人力资源——学生。因此,高等学校白勺人力资源成本信息,不仅为本单位白勺教育经济效益分析提供必需白勺资料,也为国家、社会提供教育投资水平现状和教育投资运用情况白勺会计信息,为企业进行人力资源成本管理提供所需白勺资料。为了实现高等学校人力资源成本白勺有效管理,本文以人力资源成本会计和人力资源投资会计理论、教育成本管理理论为主要相关理论,从人力资源成本白勺涵义入手,分析了高等学校人力资源成本白勺构成,对高等学校人力资源成本白勺计量尤其是学生培养成本进行了较为细致白勺研究,阐述了高等学校人力资源成本计划与控制白勺方法,对人力资源投资成本收益分析方法进行了论述,从而提出了高等学校人力资源成本管理实施白勺对策和建议。借鉴人力资源成本会计、人力资源投资会计理论和教育成本管理理论,从人力资源管理白勺角度对高等学校白勺人力资源成本管理进行分析,是本文白勺创新点所在
Abstract（英文摘要）：www.328tibEt.cn University human resources he dual characteristics, including the resources of their own and the resources they trained for the society. Therefore, in some sense, the management of university human resources cost is the basis of the one of the entire society human resources cost.The thesis starts from the human resources accounting theory and the cost of education management theory. Then the author analyses the structure of university human resources cost. According to the analysis, the author studies the measurement; Planning and Control of university human resources cost, and also studies the cost and income of investment. Through the analysis and the study above, the author gives some advice on how to carry out the management of University human resources cost.In the first part of the thesis, the author gives a brief account of human resource accounting theory and education costs theory such related management theory. Then he analyses the reason of the university human resources management cost and gives the significance of management of University human resources cost.In the second part, the author gives the definition of the management of the university human resources cost, which according to the definition of the human resources cost. Then the author points out that the cost of Human Resources including not only the costs of staff resources but also the costs of training students. At the end of this part, the author analyses the structure of both the staff resources and students training.In this paper, the third part presents the measurement model of University human resources cost. Then the author elaborates on the measurement methods of the stuff resources and the students training.In this paper, the fourth part expounds the relationship of the University human resources planning and cost control. Then the author gives the request on the establishment of human resources cost plan. The important content of this part is the content and the establishing steps of the human resources cost plan, and also the content and the methods of human resources cost control.In the fifth part of the thesis, through the analysis of the characteristics of human resources investment income and contrast of human resources cost-benefit, the author discusses the analysis methods of the cost-benefit of personnel recruitment, stuff training, and investment of personnel education.In the last part, the author gives the principle, condition, countermeasure and the advices on how to carry out the management of university human resources cost. Then the author points out that the important work is to plan human resources, to establish the control system of human resources cost, and to push the cost calculation system.The management of the university Human Resources cost is an impotant work. It can improve the benefit of the university education, and also can optimize the allocation of the university human resources. Due to historical reasons, the management of University Human Resources cost has not yet to start. However, with the in-depth development of higher education, the management of university human resources cost will atract more and more attention, and it also will be the important content of the management of University human resources.
论文关键词： 高等学校；人力资源成本；学生培养成本；实施对策；
Abstract（英文摘要）：www.328tibEt.cn University human resources he dual characteristics, including the resources of their own and the resources they trained for the society. Therefore, in some sense, the management of university human resources cost is the basis of the one of the entire society human resources cost.The thesis starts from the human resources accounting theory and the cost of education management theory. Then the author analyses the structure of university human resources cost. According to the analysis, the author studies the measurement; Planning and Control of university human resources cost, and also studies the cost and income of investment. Through the analysis and the study above, the author gives some advice on how to carry out the management of University human resources cost.In the first part of the thesis, the author gives a brief account of human resource accounting theory and education costs theory such related management theory. Then he analyses the reason of the university human resources management cost and gives the significance of management of University human resources cost.In the second part, the author gives the definition of the management of the university human resources cost, which according to the definition of the human resources cost. Then the author points out that the cost of Human Resources including not only the costs of staff resources but also the costs of training students. At the end of this part, the author analyses the structure of both the staff resources and students training.In this paper, the third part presents the measurement model of University human resources cost. Then the author elaborates on the measurement methods of the stuff resources and the students training.In this paper, the fourth part expounds the relationship of the University human resources planning and cost control. Then the author gives the request on the establishment of human resources cost plan. The important content of this part is the content and the establishing steps of the human resources cost plan, and also the content and the methods of human resources cost control.In the fifth part of the thesis, through the analysis of the characteristics of human resources investment income and contrast of human resources cost-benefit, the author discusses the analysis methods of the cost-benefit of personnel recruitment, stuff training, and investment of personnel education.In the last part, the author gives the principle, condition, countermeasure and the advices on how to carry out the management of university human resources cost. Then the author points out that the important work is to plan human resources, to establish the control system of human resources cost, and to push the cost calculation system.The management of the university Human Resources cost is an impotant work. It can improve the benefit of the university education, and also can optimize the allocation of the university human resources. Due to historical reasons, the management of University Human Resources cost has not yet to start. However, with the in-depth development of higher education, the management of university human resources cost will atract more and more attention, and it also will be the important content of the management of University human resources.
论文关键词： 高等学校；人力资源成本；学生培养成本；实施对策；