| 关于教育成本的几点思考 |
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| 引用本文： | 丁荣华,殷丽萍. 关于教育成本的几点思考[J]. 中南民族大学学报(人文社会科学版), 2001, 21(4): 111-113 |
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| 作者姓名： | 丁荣华 殷丽萍 |
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| 作者单位： | 中南民族学院审计处，湖北 武汉 430074 |
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| 摘 要： | 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。
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| 关 键 词： | 教育投入 成本核算 硬成本 软成本 |
| 文章编号： | 1000-5439(2001)04-0111-03 |
| 修稿时间： | 2001-03-05 |
Reflections on Education Cost |
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| DING Rong-hua,YIN Li-ping. Reflections on Education Cost[J]. Journal of South-Central University for Nationalities:Humanities and Social Science, 2001, 21(4): 111-113 |
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| Authors: | DING Rong-hua YIN Li-ping |
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| Abstract: | 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. |
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| Keywords: | education input cost accounting hard cost soft cost |
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