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.
高校既缺经费却又浪费，既没钱却又乱花钱的状况加重了高校教育经费投入不足的矛盾。
The coexistence of budget shortage and the waste of money sharpened the problem of education budget insufficiency in colleges and universities.
高校教育经费的不足使高校体育竞赛所需的经费得不到有力保证，高校体育竞赛必须走产业化道路。
Insufficient college 'education fund cannot ensure fund of college sports games, so college sports games must be industrialized.
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