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经济体制的改革其根本目的在于发展生产力,而生产力的提高关键是科技人才的培养。高校教育体制的改革相应地要从“执行型”管理转化为“经营型”管理,由此而形成经济体制的改革导向教育体制的改革的转轨,又由此而导致会计工作从“报帐型”工作体系而走向“经营管理型”工作体系的转化。这一转化的核心是:推行有偿使用人才制度,准确核算并合理摊销人才教育成本,促进人力资源价值化,搞活高校经济,形成迅速培养人才,人才得其所用,高教事业得到发展这样一个良性循环。
The fundamental purpose of the reform of the economic system is to develop the productive forces, and the key to the improvement of productivity is the cultivation of scientific and technological personnel. The reform of the education system in colleges and universities correspondingly needs to be transformed from “executive” management to “operating management”. This leads to the transition of the economic system reform to the reform of the education system, which in turn leads to accounting work from the “reporting type”. “The work system has evolved into a ”management-oriented" work system. The core of this transformation is: promote the use of paid personnel system, accurately account for and amortize the cost of talent education, promote the value of human resources, invigorate the economy of colleges and universities, form rapid training of talents, talents are used for their own purposes, and the development of higher education is a benign cycle.