关于高校人才成本核算的理性分析

Reasonable Analyses on Cost of Talents Accounting in Universities

从高校成本控制和参与市场竞争、合理确定收费标准、教育投资管理等方面论述了高校建立人才成本核算的必要性。并对高校建立人才成本核算制度的可行性和原动力不足、成本对象的特殊性与计量的复杂性以及人才成本计算期、范围和方法等问题进行了探讨。

This paper researches the necessity and feasibility about cost accounting in higher learning. Furthermore, by studying the educational resource speciality, we discuss the object, accounting period, scope and method.