高校进行人才培养成本核算对加强高校教育经费的核算和管理具有重大意义。

Conducting cost accounting for talent cultivation by universities has great significance for intensifying the accounting and administration of educational expenditure of universities.

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研究表明：高校科研经费的全成本核算是今后科研经费管理的发展趋势。

The research result shows that the overall cost accounting is the trend in the research funds management in the future.

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