高校教育培养成本核算问题探讨

高校教育培养成本资料是对有关各方都有重要价值的信息,但我国学者在这方面的理论研究较多,实践较少,没有能够及时获得高校教育成本信息的可行方法。加强高校管理,提高办学效益迫切需要对高校成本进行核算。因此,要认真分析探讨我国实际进行高校成本核算应首先解决的问题,以利于进行高校教育成本核算。

Research into the Issue of Training Cost Accounting of Higher Education

The training cost data of higher education is of great value to all the related parties.However,Chinese scholars do more research in theoretical studies then in practice and do not have the feasible method of getting the cost of higher education in time.To strengthen the management and improve the overall efficiency of universities,it is quite urgent to check the cost of higher education.Therefore,it is necessary to carefully analyze and explore the problem first needed to be solved so as to check the cost ...