| 高校人力资源成本核算与教育成本核算的关系 |
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| 引用本文： | 陈晓静,曹修涛. 高校人力资源成本核算与教育成本核算的关系[J]. 承德石油高等专科学校学报, 2012, 14(1): 81-82,93. DOI: 10.3969/j.issn.1008-9446.2012.01.027 |
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| 作者姓名： | 陈晓静 曹修涛 |
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| 作者单位： | 1.承德石油高等专科学校电气与电子工程系,河北承德,067000;2.承德石油高等专科学校财务处,河北承德,067000 |
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| 基金项目： | 承德市教育科学研究规划课题：1102011 |
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| 摘 要： | 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。
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| 关 键 词： | 高校 人力资源成本核算 教育成本核算 |
Relationship Between Human Resource and Higher Education Cost Accounting in Colleges |
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| CHEN Xiao-jing,CAO Xiu-tao. Relationship Between Human Resource and Higher Education Cost Accounting in Colleges[J]. Journal of Chengde Petroleum College, 2012, 14(1): 81-82,93. DOI: 10.3969/j.issn.1008-9446.2012.01.027 |
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| Authors: | CHEN Xiao-jing CAO Xiu-tao |
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| Affiliation: | 1.Department of Electrical and Electronic Engineering,Chengde Petroleum College,Chengde 067000, Hebei,China;2.Financial Department,Chengde Petroleum College,Chengde 067000,Hebei,China) |
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| Abstract: | 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. |
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| Keywords: | college human resource cost accounting higher education cost accounting |
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