加强高校成本管理提高资金使用效益

高校既是事业单位,又是市场经济体制下的经济实体,需要加强其成本费用管理.在高校中加强成本管理具有极端重要性,应当树立科学的成本观,培养教职工的成本意识,开展内部成本核算,加强支出管理和认真落实资产共用共享制度.

Strengthening Cost Management of Universities and Colleges and Raise Capital Efficiency

Universities and colleges are both public institutions and economic entities under the market economic system, so we need to strengthen their cost and expense management. It is of great importance to strengthen cost manage- ment in universities and colleges. We need to have a scientific view of cost, raise the facuhy＇s cost awareness, conduct internal cost accounting, strengthen expense management and strictly implement the asset sharing system.