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| 我国高校人力成本管理的理论方法研究 | |
| 引用本文： | 张祖英,李颍,钱红,周茂林,吕贤俊.我国高校人力成本管理的理论方法研究[J].清华大学教育研究,2002,23(6):15-21. |
| 作者姓名： | 张祖英 李颍 钱红 周茂林 吕贤俊 |
| 作者单位： | 1. 清华大学,人文学院,北京,100084 2. 浙江大学,浙江,杭州,310027 3. 清华大学,经济管理学院,北京,100084 |
| 摘 要： | 本文借鉴国内外人力资源会计理论方法，对我国高校人力成本管理的理论和方法作了探讨，提出高校人力成本管理理论和方法体系由人力成本会计核算体系、人力成本综合指标体系和人力成本管理制度体系构成，并对人力成本会计核算体系作了较具体设计。 |
| 关 键 词： | 高校 人力成本管理 中国 会计核算 管理指标 |
| 文章编号： | 1001-4519(2002)06-0015-07 |
A Research into Cost Management of Human Resources in China's Higher Education |
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| ZHANG Zu - ying LI Ying QIAN hong ZHOU Mao - Lin LU Xian - jun.A Research into Cost Management of Human Resources in China''''s Higher Education[J].Research on Education Tsinghua University,2002,23(6):15-21. | |
| Authors: | ZHANG Zu - ying LI Ying QIAN hong ZHOU Mao - Lin LU Xian - jun |
| Institution: | ZHANG Zu - ying LI Ying QIAN hong ZHOU Mao - Lin LU Xian - jun |
| Abstract: | this paper probes into the theory and methodology of cost management of human resources in China's higher education by making use of some related theories both at home and abroad. It holds that the systematic theory and methodology of college manpower cost management consist of three aspects, i.e., examining and calculating system of human resources cost; comprehensive index system of manpower cost, and management system of manpower cast. It also offers authors' design for human resources cost based on the accounting examination and calculation system. |
| Keywords: | human resources cost accounting examination and calculation managementindex |
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