| 我国高等教育的成本核算 |
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| 引用本文： | 韩宇骞.我国高等教育的成本核算[J].大同职业技术学院学报,2009(4). |
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| 作者姓名： | 韩宇骞 |
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| 作者单位： | 山西大同大学计财处; |
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| 摘 要： | 高校的成本核算有利于健全高校的财务管理体制,增强教育支出透明度,优化教育资源配置,提高教育资源使用效益。因此,加强我国高等教育成本核算的研究对促进高等教育的发展具有重要的意义。
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| 关 键 词： | 高等教育 成本核算 问题 方法 |
A Probe into the Cost Accounting of Higher Education in China |
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| HAN Yu-qian.A Probe into the Cost Accounting of Higher Education in China[J].Journal of Datong Vocational College,2009(4). |
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| Authors: | HAN Yu-qian |
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| Institution: | Division of Finance;Shanxi Datong University;Datong Shanxi;037009 |
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| Abstract: | The cost accounting in higher schools does good to the improvement of the financial management system in higher schools,enhance the transparency of educational expenditure,optimize the configuration of educational resources,and boost the effectiveness of the use of the resources. Thus,this research is of significance to promote the development of higher education in China. |
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| Keywords: | higher education cost accounting problems methods |
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