高等学校人才培养成本核算初探

Comment on Cost Accounting for Training the College Talent

高等学校应该建立人才培养成本核算制度和人才成本核算体系 ,才能适应教育产业发展的要求 ,从而使高校有限的经费发挥更大的效益 ,同时优化高校办学机制 ,全面提高办学效益 ,使高校会计核算体系更趋完整与规范。

The author advocates that the cost accounting systems for training the college talent should be built so as to meet the needs of educational technology,Thus make the best use of the college limited outlay and improve the benefits of the school running.