高等学校人才培养成本简称高校人才培养成本,这一名词源于“人才培养成本”。它的内涵与人才培养成本类似,主要是指高校在向社会提供教育服务中,发生的与学校教育活动直接或间接相关的资源消耗。本文介绍了高校人才培养成本核算的主要内容,并阐述了高校人才培养成本核算的主要方法。 Talents training costs in colleges and universities for short Talents Training costs, the term comes from “talent training costs.” Its connotation is similar to that of personnel training, which mainly refers to the consumption of resources which is directly or indirectly related to school education activities that occurs when colleges and universities provide education services to the society. This paper introduces the main content of cost accounting of personnel training in colleges and universities, and expounds the main methods of cost accounting of personnel training in colleges and universities.