试论高校人才成本的核算(摘要)

The discussion of the cost calculation of higher instiution talents

如何建立与社会主义市场经济相适应的高等教育成本核算模式,是一个亟需研究的全新课题。本文紧紧围绕“高校人才成本核算”一这主题,集中论述了什么是人才成本、为什么要进行人才成本的核算、怎样进行人才成本核算等几个必须研究解决的问题,以期能找出一条全面核算高校人才成本的可行之路。

How to build a educational cost calculation mode which is adapt to the social market economy is an urgent research topic. This paper discussed the topic of the cost calculation of higher institution which includes what is talent cost, why to do the cost calculation of talents, and how to do that. As a result we can find a feasible way to do the cost calculation of higher institution.