《会计研究》1987年第2期刊登了张俊瑞《关于人力资源会计的几个问题》一文,文章介绍说“人力资源会计”与“人才会计”是两门互有联系而又基本不同的学科,它们的主要区别是:1、应用范围不同。“人才会计”主要核算国家对教育部门(学校)培养人才(学生)的投资,它可以在一个学校一个地区或全国的范围内进行。计算每培养一个学生国家所要花 Accounting Research, No.2, 1987, published Zhang Junrui’s article “Several Issues on Human Resources Accounting”, the article states that “human resource accounting” and “talent accounting” are two interrelated and basic Different disciplines, their main difference is: 1, the scope of application is different. “Talent Accounting ” mainly accounts for the state’s investment in training talents (students) in education departments (schools), which can be carried out within a school area or nationwide. Calculate the cost per cultured country for a student