إمكانية قياس التكاليف المالية لقيمة الموارد البشرية و الإفصاح عنها في المؤسسات التعليمية الخاصة

الملخص EN

Constitute the human resources in some of the scientific nature of private institutions Cornerstone of assets and has a very large value compared with the other assets in the statement of financial position of these institutions, there are big problems in measuring the kind of process assets in addition to other problems where cannot be purchased or own social and humanitarian causes which led to the non-disclosure of an assets value assets in financial position of private educational institutions and there is what confirms that on the basis of the difficulty of measurement as there a number of human resources may leave work before the end of his career and therefore has to be replaced by other as the human element cannot be treated on the basis of material because human thought cannot be having but the opponents so they see that there is an urgent need to measure this component and disclosed in balance sheet to achieve the president prepare this list to give clear and fair view of the financial position of the institution at the same date and that future benefit that last for more than one financial year and hence the expenses inputted by the Corporation for the development of this component should be classified to the capital expenditure capitalized on years –old career of the human element and revenue expendure charged to the same financial year , tried researcher in this study demonstrate the importance of this element measurement and disclosure about where to put the methodology of the study to clarify the purpose of the study and its problem that tried to be discussed in addition to the importance it and thompossed and developed by the display with some previous studies that addressed this topic and the extent of its relationship to the present study and the study as divided into three sections dealing with first section deal with conceptual framework of accounting of human resources and different between accounting and economic view which looks out to this topic , the second section discussed methods of measuring human resources while the third section on the measurement of human resources for the study sample disclosed in balance sheet and discuss hypotheses may researcher reached a number of conclusions that the most important financial position especially private educational institutions that are not containing the value of human resource not achieve the goal it Researcher recommendation was that the final accounts government educational institutions are include human element to give this goals.