摘要
教育投资是开发人力资源的投资,是生产性投资,是比物质生产投资更具效益的投资。因此高校对学生进行培养成本的核算是一项势在必行的工作,它可以加强学校内部管理,提高办学效益。
Education investment is an investment to develop the human resource and is more beneficial than material produce investment. Therefore it is urgent for higher schools to check the student training cost. It can enhance the school integral part management and improve the performance.
出处
《宿州学院学报》
2005年第2期97-98,119,共3页
Journal of Suzhou University
关键词
高校学生
培养成本
核算
higher school students
fostering cost
checks
