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高等学校教育成本核算及管理探析
引用本文:陈玉安. 高等学校教育成本核算及管理探析[J]. 福建师大福清分校学报, 2010, 0(1): 59-63
作者姓名:陈玉安
作者单位:福建师范大学福清分校计财科,福建福清,350300
摘    要:阐释了高校教育成本核算的内涵及现状,分析高校教育成本核算的必要性,探究高校教育成本核算与管理的内容与方法。

关 键 词:高校  成本  核算  管理

A Probe into the Accounting and Management of Education Costs of Higher Education
CHEN Yu'an. A Probe into the Accounting and Management of Education Costs of Higher Education[J]. Journal of Fuqing Branch of Fujian Normal University, 2010, 0(1): 59-63
Authors:CHEN Yu'an
Affiliation:Fuqing Branch of Fujian Normal University;Fuqing;Fujian 350300
Abstract:This paper directs at the expounding of the connotation and present status concerning the education costs of higher education and the analysis of the necessity of the accounting of the costs, and, on the basis of which, the content and methods of accounting and managing of the education costs are discussed.
Keywords:Colleges and universities  Costs  Accounting  Management  
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