| 高校教育成本核算问题探析 |
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| 引用本文： | 刘洁.高校教育成本核算问题探析[J].新疆职业大学学报,2011,19(3):31-32,37. |
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| 作者姓名： | 刘洁 |
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| 作者单位： | 新疆职业大学财务处,新疆乌鲁木齐,830013 |
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| 基金项目： | 新疆职业大学2011年校内科研基金项目(XJZD1011020) |
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| 摘 要： | 随着高等教育管理体制改革的不断深入，高等学校教育成本核算和管理已成为政府、高校、学生和家长等有关方面都非常关心的重要信息。通过对高校教育成本的制约因素及内容的研究，进一步指出高校教育成本核算有利于衡量并提高高等教育办学效益，促进高等教育资源的优化配置。
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| 关 键 词： | 高校 教育 成本 |
On the Education Cost Accounting of Colleges and Universities |
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| LIU Jie.On the Education Cost Accounting of Colleges and Universities[J].Journal of Xinjiang Vocational University,2011,19(3):31-32,37. |
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| Authors: | LIU Jie |
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| Institution: | LIU Jie (Finance Department,Xinjiang Vocational University,Urumqi,Xinjiang,830013) |
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| Abstract: | With the reform of higher education management system deepening,the education cost accounting and management of colleges and universities has become the important information that the government,universities,students and parents are very concerned about.Based on the research into the restricting factors and content of colleges and universities education cost,this paper points out that the education cost accounting is helpful for measuring and improving the benefit of running colleges and universities,and pr... |
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| Keywords: | college and university education cost |
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