高校学生培养成本核算初探

An Analysis of the Higher School Student Fostering Cost Checks

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.