高等教育人才培养成本核算的意义及体系的探讨

Discussion on the Significance and System of the Cost Accounting of Talents' Breeding in Higher Education

对高等教育人才培养成本的内涵进行了深刻的阐述,并得出了两个方面的初步结论:(1)高等教育人才培养成本是受教育者接受高等教育服务而耗费的资源价值;(2)在理论上人们对高等教育人才培养成本的含义和计量已基本达成共识,但实际的计量工作却不尽人意。为此开展高等教育人才培养成本核算意义重要,结合当前高校会计制度核算体系中的基本方法,对开展高等教育人才培养成本核算应遵循的原则、核算的主体、核算的对象、核算的期间、核算的项目、核算的程序及方法进行阐述,探讨出了高等教育人才培养成本核算的体系和具体方法。

The essay, having profoundly explained the connotation of the costs of talents cultivation in higher education （CTCHE） , put forward the initial conclusion with two aspects. On the one hand, CTCHE is the resources value used by the trainees who received higher education; on the other hand, people have basically reached a common understanding in its the meanings and computation in theory, whereas, the job of the actual computation is unsatisfactory. It is therefore of importance to carry on the cost accounting of CTCHE. The authors, using the basic method of the current university accounting calculation system, having expatiated on calculation of the CTCHE in its principles to be followed, its main body, its objects, its time, its items, its procedures and its method, found out a method and calculation system of the costs of personnel-breeding in higher education