主要从高校人力资源成本与高等教育成本核算的重要性、高校人力资源成本核算内容的界定、高校教育成本核算内容的构成以及两者之间的关系等方面做简要论述。
The paper mainly talks about the importance of cost accounting in human resource and higher education,the definition of human resource cost,the composition of higher education cost,as well as the relationship between them.