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随着教育体制改革的不断深入 ,高等学校越来越重视办学的经济效益。人才培养成本作为衡量办学效益高低的重要标准 ,将成为高校财务管理的新课题。一、人才培养成本含义人才培养成本（简称人才成本）是指一年中培养一名合格大学生所发生的各项耗费。对这一定义可以从以下三方面
With the deepening of education system reform, colleges and universities pay more and more attention to the economic benefits of running a school. Talent training costs as an important measure of the level of operating efficiency will become a new issue of financial management in colleges and universities. First, the meaning of personnel training costs Talents training costs (referred to as the cost of personnel) refers to the year to train a qualified college students spent all the time. This definition can be from the following three aspects