| 试论教育成本的核算前提及原则 |
| |
| 引用本文： | 曾玲,李捷.试论教育成本的核算前提及原则[J].绵阳师范学院学报,2007,26(12):32-36. |
| |
| 作者姓名： | 曾玲 李捷 |
| |
| 作者单位： | 西南科技大学基建处,四川绵阳,621010 |
| |
| 摘 要： | 随着社会主义市场经济体制的建立和高等教育体制改革的不断深入,高校教育成本问题日益受到政府的高度重视和社会的广泛关注,教育成本核算已成为高校管理的重要组成部分和高校财务管理的重要环节。本文依据现代成本管理理论,借鉴企业成本管理经验和前人的研究成果,结合普通高校的自身特点,在国家现有政策规定的基础上,对高校教育成本的核算前提和原则进行了研究,并提出了创新性观点。希望通过作者的研究,为高校开展教育成本核算及评价工作提供一些有益的帮助。
|
| 关 键 词： | 教育成本 核算 前提 原则 |
| 文章编号： | 1672-612x(2007)12-0032-04 |
| 修稿时间： | 2007年10月16 |
Discuss the budget's premises and principle of education cost |
| |
| ZENG Ling,LI Jie.Discuss the budget''''s premises and principle of education cost[J].Journal of Mianyang Normal University,2007,26(12):32-36. |
| |
| Authors: | ZENG Ling LI Jie |
| |
| Abstract: | Along with the establishment of socialist market economic system and deep reform of higher educational system,cost in higher education has drawn increasing attention from government and all walks of life.Cost accounting as a key part in management of higher learning institutions has also been an essential link in financial management.Based on current related policies and regulations,this paper integrates cost management theory with features of common institutions of higher learning,and looks into prerequisites and principles of cost accounting of higher education,with a hope to provide some beneficial reference. |
| |
| Keywords: | Education cost Accounting Prerequisite Principle |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
