| 高等教育成本计量中几个特殊问题的探讨 |
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| 引用本文： | 伍海泉.高等教育成本计量中几个特殊问题的探讨[J].教育与经济,2004(1):43-45. |
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| 作者姓名： | 伍海泉 |
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| 作者单位： | 长沙理工大学,高等教育研究所,湖南,长沙,410000 |
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| 基金项目： | 国家教育部全国教育科学“十五”规划重点课题资助项目 (DIA0 10 72 7) |
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| 摘 要： | 高等教育成本的计量和核算是教育经济领域长期没有解决的问题。本将高等教育成本定义为高等学校为高等教育服务所发生的直接办学成本，分析和探讨了以此为基础的高等教育成本计量中有关离退休人员经费、固定资产折旧、土地价值分摊、后勤服务成本和科研成本计入教育成本以及教育成本核算主体统一等问题。
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| 关 键 词： | 高等教育 成本计量 教育经济学 办学成本 固定资产折旧 后勤服务 |
The Discussions of Several Special Problems on the Cost Measure of Higher Education |
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| Wu,Hai,Quan.The Discussions of Several Special Problems on the Cost Measure of Higher Education[J].Education & Economy,2004(1):43-45. |
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| Authors: | Wu Hai Quan |
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| Abstract: | The cost measure of the higher education is a problem, which has not been solved for a long time on the educ ati onal economic field. In the article the higher educ ation cost is def ined to be the dir ect cost, which the higher school ta ke for the ser vice to hig her educ ation. On this bas is , the author analyses the problem on the cost measure of higher educ ation, such as the cost of retirees, depre ciation of fixed assets, share of the land value, log istic co st and scie ntific res earch cost count into the educ ation cost, and the mea sure subj ects of educ ation cost to be uni fied, etc. |
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| Keywords: | higher edu cation cost mea sure |
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