The Analysis Of The Efficiency Of Human Resources In University

With the fast development of Personnel System Reform in Universities, one of the important issue is how to evaluate higher education quality and the yield of an university. The purpose of this thesis is to improve the application of Human Resource Accounting Theory in Universities and to Analysis of the efficiency of Human resources in different Universities.The main contents of this thesis are outlined as follows:First, intension and characteristics of Universities will be expatiated based on comparing study. By comparing studies including foreign and local, different indexes on evaluation of an university are analyzed. At the end of this part, an index aimed to appraise the efficiency of HR was put forward.Secondly, this paper summed up 3 kind of evaluation techniques on efficiency of HR used in former research. Through analyzing of the defect and the advantage of different techniques, DEA was selected as an appropriate technique. Because DEA is mainly appropriate for larger samples inside an organization or among different organizations. The method can be easily transferred to similar management situations in other types of organizations or industries, where the efficiency of HR should be assessed.Thirdly, Human Resource Theory is applied in university accounting practice. This part classified costs on human in Universities by using Human Resource Theory. And accounts of Human Resource Theory were calculated based on the data from several university in Beijing. The tendency of costs of human resources was illustrated in this part.In the final part, about 12 samples of 8 universities were treated as DMU,and calculated in the model of CCR. The results showed that university A had a increased tendency of HR input and had got to a appropriate state of optimum scale and HR proportion comparing the other 7 universities.