| 高等教育成本核算的若干问题 |
| |
| 引用本文： | 陈俊生.高等教育成本核算的若干问题[J].南通大学学报(哲学社会科学版),2002,18(4):133-137. |
| |
| 作者姓名： | 陈俊生 |
| |
| 作者单位： | 南通师范学院院长办公室 江苏南通226007 |
| |
| 摘 要： | 高等教育成本是高校提供教育服务的成本 ,只有与提供教育有关的支出才可计入教育成本 ,而与此无关的学校支出不能计入教育成本。从本质上看 ,高等教育成本表现为提供或接受教育服务所耗费的资源价值量。理清高等教育成本分类及其构成项目 ,正确界定核算方法 ,对于加强高校内部管理 ,优化教育资源 ,提高办学效益将起到极大的促进作用
|
| 关 键 词： | 高等教育 教育成本 核算 |
| 文章编号： | 1003-7489(2002)04-0133-05 |
| 修稿时间： | 2002年9月9日 |
Issues on the Cost Accounting of Higher Education |
| |
| CHEN Jun-sheng.Issues on the Cost Accounting of Higher Education[J].Journal of Nantong University:Social Sciences Edition,2002,18(4):133-137. |
| |
| Authors: | CHEN Jun-sheng |
| |
| Abstract: | The educational cost of higher education refers to the cost of offering educational services, which should be only included the expenditure having to do with educational services. Virtually, the educational cost of higher education manifests the magnitude of value in resources expended in providing or receiving educational services. It is important to understand the components and classification of higher educational cost as it can help to decide correct cost accounting and bring out an advance in strengthening the internal management, optimizing the educational resources and promoting the efficiency. |
| |
| Keywords: | higher education educational cost accounting |
| 本文献已被 CNKI 等数据库收录！ |
|
