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前言随着中共中央关于经济体制改革,教育体制改革的决定公布后,教育在四化建设中的重要地位和作用已日益显著。高等学校的经济管理体制以及对教育经费的管理问题,已经受到了有关方面的重视。会计界的老前辈潘序伦先生在1982年就提出要开展“人才会计”的研究,即培养人才也要计成本。培养人才不计成本,不注意经济效益,使教育投资存在种种浪费。当前,会计工作正在实行“转轨变型”、就是在搞好记账、算账、报账等工作的同时,作好预测、控制、分析等工作,把工作重点转移到提高经济效益的轨道上来。高等学校是一个特殊的生产单位,高等教育要投入一定的人力、物力、财力,即每年投资的高教经费,通过高校的自身活动,产生出一定的成果——即专业技术人才。它包含着经济效益和社会效益。社会效益,即人
Foreword With the announcement of the decision of the CPC Central Committee on the reform of the economic system and the reform of the education system, education has played an increasingly important role and role in the construction of the four modernizations. The economic management system of colleges and universities, as well as the management of education funds, have already received attention from relevant parties. In 1982, Mr. Pan Xuanlun, an old accountant in the accounting profession, proposed to carry out research on “talent accounting”, which means costing talents. Cultivating talents at all costs does not pay attention to economic benefits, and there are various kinds of waste in education investment. At present, the accounting work is undergoing a “transformation variant”, that is, doing a good job of forecasting, controlling, analyzing, etc. while doing a good job of accounting, accounting, and reimbursement, and shifts its focus to improving economic efficiency. Higher education institutions are a special production unit. Higher education should invest a certain amount of manpower, material resources, and financial resources, that is, the annual investment in higher education funds, and through the college’s own activities, produce certain results - that is, professional and technical personnel. It contains economic and social benefits. Social benefits, ie people