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| 论高职院校办学成本核算体系的构建 | |
| 引用本文： | 魏文芳,郝一洁,靳玲,胡剑安. 论高职院校办学成本核算体系的构建[J]. 十堰职业技术学院学报, 2008, 21(3): 1-6 |
| 作者姓名： | 魏文芳 郝一洁 靳玲 胡剑安 |
| 作者单位： | 1. 十堰职业技术学院 2. 十堰职业技术学院经贸系 3. 十堰职业技术学院计财处,湖北,十堰,442000 |
| 基金项目： | 湖北省教育厅高等学校省级教学研究项目（20070372） |
| 摘 要： | 目前,我国的高校办学成本问题已经引起了社会、政府财政和教育部门以及学校的重视。本文从分析高职院校进行成本核算的必要性出发,建立了一套以专业为成本核算对象的高职院校办学成本核算体系。 |
| 关 键 词： | 高职院校 专业成本 成本核算 |
On Construction of Cost Accounting System in Higher Vocational Institutions |
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| WEI Wen-fang,HAO Yi-jie,JIN Lin,HU Jian-an. On Construction of Cost Accounting System in Higher Vocational Institutions[J]. Journal of Shiyan Technical Institute, 2008, 21(3): 1-6 | |
| Authors: | WEI Wen-fang HAO Yi-jie JIN Lin HU Jian-an |
| Affiliation: | WEI Wen-fang, HAO Yi-jie, JIN Lin , HU Jian-an (1. Shiyan Technical Institute; 2, Dept, of Economies＆ Trade, Shiyan Technical Institute; 3. Dept. of Finance ＆ Accounting , Shiyan Technical Institute, Shiyan 442000, China) |
| Abstract: | At present, the cost of running schools in China has been paid much attention by the society, financial and educational departments, the schools and the government at all levels. In view of the necessity of cost calculating in higher vocational institutions, it needs to set up a cost accounting system for specialties in higher vocational institutions. |
| Keywords: | higher vocational institution cost accounting for specialty cost accounting |
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