政府人工成本是指政府机关在其公务员身上的开支。而这笔开支又与其对公务员的管理程序密不可分。与企业的人力资源管理的程序相似，政府公务员的管理主要包括以下四个方面的内容：一是公务员人数计划、招聘和选择；二是公务员的培训和开发；三是公务员的工资和福利；四是公务 Government labor costs refer to government agencies spending on their civil servants. And this expenditure is inseparable from its management procedures for civil servants. Similar to the human resources management process in an enterprise, the management of government civil servants mainly includes the following four aspects: First, the number of civil servants, recruitment and selection; second, training and development of civil servants; Third, civil servants’ wages and benefits; Fourth Is official