| 高职院校教育成本核算若干问题的探讨 |
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| 引用本文： | 王茜.高职院校教育成本核算若干问题的探讨[J].湖州职业技术学院学报,2005,3(4):35-37. |
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| 作者姓名： | 王茜 |
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| 作者单位： | 浙江经济职业技术学院,财会金融系,浙江,杭州,310018 |
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| 摘 要： | 教育成本是教育资源价值的体现形式。目前，我国高职院校规模迅速扩大，办学经费日趋紧张，进行教育成本核算势在必行。教育成本核算体系是一个交叉性的、多功能的、综合的系统。应通过建立健全适合高职院校的教育成本核算制度的会计准则来建立一个与高职院校教育成本核算制度相配套的管理体系。通过实施教育成本核算来降低高职教育成本，进一步完善目前的高职办学水平评估指标体系。
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| 关 键 词： | 教育成本 成本核算 成本控制 |
| 文章编号： | 1672-2388（2005）04-0035-03 |
| 收稿时间： | 2005-03-25 |
| 修稿时间： | 2005-03-25 |
On Several Problems of Educational Cost of the Vocational Colleges |
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| WANG Qian.On Several Problems of Educational Cost of the Vocational Colleges[J].Journal of Huzhou Vocational and Technological College,2005,3(4):35-37. |
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| Authors: | WANG Qian |
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| Institution: | Department of Bursar and Finance, Zhejiang Economy Vocational and Technical College, Hangzhou 310018, China |
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| Abstract: | First, the article is explicit about the characteristics of educational cost of the vocational colleges and schools, analyses the necessity and based-demand of cost accounting, and focuses on educational cost control. And then it puts forward how to implement the desired goal by educational cost control. At last it poses the feasible advice about educational cost accounting of the vocational colleges and schools. |
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| Keywords: | educational cost cost accounting cost control |
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