On Human Resource Value Accounting in Universities from the Perspective of Value Management

Human resource is the determinant in the era of economy and knowledge,and to discover,create and distribute its value is an indispensable part in value management.The assets attribute of human resource in universities decides the basis of measurement of human resource in universities.That is,we should take value management as the core,harness and allocate the value of human resource in universities,and realize its specific accounting objective and maximize the economic value.The influential factor on economic value is actually the two-dimensional combination of the traditional and modern concept of human resource.