我国已故的著名会计学家、早年闻名国内的立信会计专科学校创始人潘序伦教授颇具远见卓识,在十年前他就明确指出:“培养人才也要记成本”.包括采取各种形式和渠道培养人才,都要核算成本.这是为了“运用会计手段促进人才的培养和使用,是使人尽其才”.潘教授当时是有感于发达国家重视人才价值研究,针对我国教育工作中浪费严重的现象而提出此问题的;只是由于时机尚未成熟,该问题的研究很快中断了. Professor Pan Xuelun, the late famous famous accountant in China and the founder of Lixin Accounting College, who was well known in the early years, was quite farsighted. Ten years ago he clearly pointed out: “Training talents also needs to bear in mind the costs.” This includes taking various forms and channels To train personnel, we must calculate the cost.This is to “use accounting instruments to promote the training and use of talents, is to make the best use.” Professor Pan was at the time of the developed countries attach importance to the study of the value of talent, in view of the serious waste of education in our country The question was raised; just because the timing was not yet ripe, the study of the problem was quickly discontinued.