论高等院校人才成本的核算

高等院校人才成本是指一定时期培养每个学生所消耗的全部费用,即所耗费的物化劳动和活劳动的价值形式的总和。由于人才成本计算对象的特殊性、费用计量的复杂性等原因,目前高校人才成本的计算只是一种粗略的估算,缺乏科学性与合理性。本文主要从经济和会计以及管理的角度论述了高等院校人才成本核算的依据和目标、人才成本的构成、计量和核算原则、人才成本的分级计算等问题,并提出了我国人才成本研究与实践的方向与建议。

COST ACCOUNTING ON TALENTED PERSON IN UNIVERSITY

The cost of talented person in university defines the all cost to train each student in a certain period, i.e. the sum of oriented labor and live labor. The present accounting is only a cursory estimate and is lack of science and rationality due to the particularity of the object of accounting and complexity of expense measure. In the view of economy, accounting and management, the authors discussed the basis and aim of talented person in university, the composing, measure and accounting principle of talented person, and classification measure of talented person. At last the authors put forward the proposal of research and practice of talented person in China.