从经济学、会计学视角看我国公办高校的"成本"

高等学校的成本是教育经济领域一个重要的基本概念,但是在理论研究中一直以来主要重视的是社会和个人教育成本,高等学校作为成本发生主体之一和社会、个人教育成本发生的“媒介”,却较少受到关注.笔者尝试从经济学、会计学及教育学的视角分析我国公办高校成本概念的内涵和外延,为实践操作寻求合理依据.

Cost of State Higher Education: An Economic and Accountant Perspective

The cost of higher education is a very important conception in higher education economic research work. Researchers have paid much attention to the social and personal education costs, but little is said about the major body, cost of higher institutions. The article tries to analyze the cost of state higher education and provide rational solutions to its in economic, accounting, and pedagogical practices.