摘要
主要从高校人力资源成本与高等教育成本核算的重要性、高校人力资源成本核算内容的界定、高校教育成本核算内容的构成以及两者之间的关系等方面做简要论述。
The paper mainly talks about the importance of cost accounting in human resource and higher education,the definition of human resource cost,the composition of higher education cost,as well as the relationship between them.
出处
《承德石油高等专科学校学报》
CAS
2012年第1期81-82,93,共3页
Journal of Chengde Petroleum College
基金
承德市教育科学研究规划课题:1102011
关键词
高校
人力资源成本核算
教育成本核算
college
human resource cost accounting
higher education cost accounting
