摘要
人力资源成本会计是运用传统财务会计的理论，针对人力资源的成本进行确认、计量和报告的一种新生会计分支。高校作为人才集中的一个机构，相较于其他企业而言，更需要准确地判断其拥有人才资源的价值以及为培养人才所投入的成本。因此在高校中试行人力资源成本会计是必然趋势。
Human resource cost accounting is a new branch of accounting, which affirms, calculates and reports specifically on human resource cost based on the theories of traditional financial accounting. Comparatively, it is more necessary for universities to precisely value the human resource they own and to measure the cost that they invest in talents. It is an evitable trend to try out human resource cost accounting in universities.
关键词
人力资源成本会计
特点
应用
human resource cost accounting, characteristics, application
