早在六十年代初期,周恩来同志就指出:“国家培养人才也要讲‘成本’”。培养人才是开发人才资源的一种投资,属于生产性投资,其“产品”的生产表现为智能人才的造就。该项“产品”应当有成本核算。国内外教育经济学界都在积极研究和实践这个问题,本文拟就此作初步探讨。 As early as the early 1960s, Comrade Zhou Enlai pointed out: “The state must also talk about the cost of cultivating qualified personnel.” Personnel training is an investment in developing human resources and belongs to productive investment. The production of “products” is characterized by the production of intelligent talents. The “product” should be costed. Domestic and foreign educational economics are actively studying and practicing this issue, this paper is intended to make a preliminary study of this.