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本文以当代高职大学生为调查样本,在分析高职人才智力投资核算内容的基础上,通过调查数据计算了培养高职人才的智力投资总额。在智力投资成本分析的基础上,对高职人才的全面多层次培养提出了建议。
Based on the analysis of the content of accounting for intellectual investment in higher vocational colleges, this paper calculated the total amount of intellectual investment in training vocational talents through the survey data. Based on the analysis of the cost of intellectual investment, suggestions are provided for the comprehensive multi-level training of higher vocational education personnel.