关于高职院校教育成本核算的思考

A Reflection on Educational Cost Accounting in Higher Vocational College

随着教育管理体制改革的不断深入,如何有效地使用教育资金,节约开支,以适应教育市场的变化,成为各高职院校成本核算所面临必须思考的问题。文章对我国高职院校在教育成本核算中的要素界定提出一些看法,并建议按教育成本的高低来核定收费标准是科学有效的,也是十分必要的。

Along with the development of reform on educational management system,how to use the educational fund and save expenditure are the challenges for cost accounting in higher vocational college.The author puts forward some opinions about some definitions in cost accounting and suggests that it is effective and necessary to set the standard of charge according to the educational cost.