| 高职院校教育成本核算的探讨 |
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| 引用本文： | 黄志祥,卢昶.高职院校教育成本核算的探讨[J].职业技术教育,2007,28(7):24-25. |
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| 作者姓名： | 黄志祥 卢昶 |
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| 作者单位： | 南京交通职业技术学院,江苏,南京,211188 |
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| 摘 要： | 高职院校教育成本是指在培养学生过程中发生的,以货币形式表现的各种能耗,其核算能够为学校进行内部成本控制、业绩考核提供成本信息,为教育消费者提供参考,为筹资、投资决策提供依据。在具体操作中,应遵循权责发生制、成本与收入配比、合理划分教育成本项目和教育事业支出等原则,并解决好为学生提供教育教学服务、支出方向、费用分配等问题。
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| 关 键 词： | 高职院校 教育成本 核算 |
| 文章编号： | 1008-3219（2007）07-0024-02 |
| 收稿时间： | 2006-09-09 |
| 修稿时间： | 2006-09-09 |
Exploration on the Accounting of Education Cost of Higher Vocational Schools |
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| Huang Zhixiang,Lu Chang.Exploration on the Accounting of Education Cost of Higher Vocational Schools[J].Vocational and Technical Education,2007,28(7):24-25. |
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| Authors: | Huang Zhixiang Lu Chang |
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| Institution: | Nanjing Vocational and Technical College of Transportation, Nanjing Jiangsu 211188, China |
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| Abstract: | The education cost of higher vocational schools indicate various rescources consumed in the process of cultivating students in the form of money, and its accounting has significant meanings, such as providing cost information for controlling cost and evaluating performance inside school, providing reference for educational consumers, providing accordance for the decision of raising and investing of school. In material operation, the accounting of education cost should comply with the principles of accrual system, matching of cost with income, reasonably dividing education cost programme and educational cause payout. Meanwhile, higher vocational schools should also solve the problems of serving for students, expenditure direction and allocation of fees, etc. |
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| Keywords: | higher vocational schools education cost accounting |
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