关于教育成本的几点思考

Reflections on Education Cost

本文从教育经济学的角度 ,探讨了教育成本的界定和核算。作者提出 ,教育也要进行成本核算 ,不仅要重视硬成本 ,而且要重视软成本 ,更要重视人力资源成本核算以提高教育投入的效益。

This article explores the definition of education cost and its accounting from the angle of education and economics.It is proposed that cost accounting also must be made for education;emphases must be put on the accounting of both hard cost and soft cost,more stress must be laid on the accounting of man-power resources,so as to heighten the effect of education input.