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  本文選題：高校　切入點：人力資源成本　出處：《西南交通大學》2012年碩士論文

【摘要】：在知識、科技飛速發(fā)展的市場經(jīng)濟環(huán)境下,國家間的競爭主要取決于知識的創(chuàng)新、科技的進步、教育的發(fā)展以及勞動力素質的高低,歸根到底就是取決于人才的競爭。而高等學校肩負著人才培養(yǎng)、科學研究、服務社會和文化傳承創(chuàng)新的重任,教師是其最主要的人力資源和經(jīng)濟資源之一。盡管高校作為非盈利組織,但是在市場經(jīng)濟規(guī)律起主要作用的今天,人力資源也同樣存在著成本問題,所以其應在優(yōu)化配置人力資源并保證人力資源質量的前提下,在資源有限的約束下,科學合理地控制和分配人力資源費用,規(guī)劃人力資源成本,實行人力資源成本計量與核算,進而提高高校的辦學效益,促進學校各項事業(yè)的發(fā)展。 本文的研究目標是通過對高校人力資源成本項目的全面確認和具體核算,構建了高校人力資源成本核算模型,并進行了高校人力資源成本的案例分析。研究意義在于建立和豐富人力資源成本會計理論體系并推動其在高校的應用,為高校預測事業(yè)性支出以及人力資源成本、構建人力資源會計體系提供方法和依據(jù),從而有助于高校在人力資源管理上做出科學合理的預測和決策,有助于高校提高資金利用率。 本論文的主要研究內(nèi)容包括以下三部分： 第一部分,主要對國內(nèi)外人力資源會計理論、人力資源成本相關理論知識以及高校人力資源成本理論等相關文獻進行綜述和分析,為論文提供必要的理論依據(jù)； 第二部分,此章節(jié)首先對我國高校人力資源成本項目進行較全面的確認,具體采用成本會計核算方法,將人力成本分為資本化成本和變成本兩個一級項目,二級項目是按照人力資源會計理論將其分為人力資源取得成本、開發(fā)成本、使用成本、保障成本和離職成本五大部分；其次,設計了高校人力成本的各二級項目具體的計量方法,除了使用成本中的高校教師崗位績效工資；最后,依據(jù)成本會計中的物質資產(chǎn)核算方法構建了高校人力資源總成本核算模型和高校人力個體成本核算模型。 第三部分,對某高校人力資源成本進行分析。首先是將該高校財務決算報表中的人員支出進行剝離、歸集和再分配歸入人力資源五大成本項目中,并對其人力資源成本結構進行詳細的分析；之后將重新分類出的該高校人力資源成本帶入構建的人力資源成本模型中計算；得出計算和分析結論,進行總結,并提出建議。
[Abstract]:In the market economy environment with the rapid development of knowledge and science and technology, the competition between countries mainly depends on the innovation of knowledge, the progress of science and technology, the development of education and the quality of labor force. In the final analysis, it is decided by the competition of talents.Colleges and universities shoulder the important task of talent training, scientific research, social and cultural inheritance and innovation, and teachers are one of its most important human and economic resources.Although colleges and universities as non-profit organizations, but in the market economy law plays a major role today, human resources also exist in the cost problem, so it should optimize the allocation of human resources and ensure the quality of human resources on the premise.Under the restriction of limited resources, the cost of human resources should be controlled and allocated scientifically and reasonably, the cost of human resources should be planned, and the cost of human resources should be measured and calculated, so as to improve the efficiency of running schools and promote the development of various undertakings of colleges and universities.The research goal of this paper is to establish the human resource cost accounting model through the overall confirmation and concrete accounting of the university human resource cost project, and to carry on the case analysis of the university human resource cost.The significance of the research is to establish and enrich the theoretical system of human resource cost accounting and to promote its application in colleges and universities, to provide the method and basis for the university to forecast the career expenditure and the human resource cost, and to construct the human resources accounting system.It is helpful for colleges and universities to make scientific and reasonable prediction and decision on human resources management and to improve the utilization rate of funds.The main contents of this thesis include the following three parts:In the first part, the author summarizes and analyzes the domestic and foreign human resource accounting theory, the related knowledge of human resource cost and the theory of human resource cost in colleges and universities, which provides the necessary theoretical basis for the thesis.In the second part, this chapter firstly confirms the cost of human resources project in colleges and universities in our country, and uses cost accounting method to divide human cost into capitalized cost and turn into this first class project.The second level project is divided into five parts according to human resource accounting theory: human resource acquisition cost, development cost, use cost, safeguard cost and separation cost.In addition to using the cost of university teachers' post performance salary, the paper designs the specific measurement methods of the two level projects of university manpower cost. Finally,According to the material assets accounting method in cost accounting, this paper constructs the total cost accounting model of human resources and the individual cost accounting model of human resources in colleges and universities.The third part analyzes the cost of human resources in a university.First of all, the personnel expenditure in the financial statements of the university is stripped, collected and redistributed into the five cost items of human resources, and the structure of human resources cost is analyzed in detail.Then the reclassified human resource cost of the university is introduced into the human resource cost model to calculate, and the conclusion of calculation and analysis is obtained, the conclusion is summarized, and some suggestions are put forward.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：G647

【引證文獻】

相關碩士學位論文 前1條

1 羅雅卿;長沙市公立與民辦高校人力資源成本比較研究[D];中南林業(yè)科技大學;2013年

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本文編號：1697949