西方经济学将投入产出的成本─收益比较当作理性人必须遵循的原则纳入到人力资本形成的分析中，认为对人本身进行的投资同对物质资本的投资一样遵循同样的原则。这一分析在正规教育的投资上表现得特别突出。本文一方面介绍西方经济学的相关理论，另一方面则对该理论和方法进行 Western economics takes the cost of input-output-income comparisons as a principle that rational people must follow into the analysis of human capital formation, believing that the same principles apply to investment in people as they do to physical capital investment. This analysis is particularly prominent in the investment in formal education. This paper introduces the related theory of western economics on the one hand and the theory and method