The new problem that universities faced with is to strive after the lowest cost of human resources based on the premise of guaranteeing the universities＇ social and economic benefits. At present, in uiversities in China the accounting and calculation of the obtaining, exploitation and cost of human resources are not made respectively and overall information about the human resources situation and the benefits is not shown in the financial report, which has seriously influenced the development of human resources management. By defining the conc...
