浅议高校教育成本核算

The Cost Calculation of Higher Education

社会大众对高校教育成本质疑较多,因此高校教育成本核算有着重要意义。文章通过介绍我国高校教育成本核算的现状,分析存在问题,从强化高校教育成本核算意识、构建注重成本的高校办学效益评价指标体系、建立统一的高校教育成本核算制度、完善高校教育成本核算的方法和加强对高校教育成本核算工作的监督等五个方面提出加强高校教育成本核算的建议。

The cost of higher education is questioned by the public,so it is significant to calculate the cost of higher education.This paper discusses the status quo of the cost calculation of the higher education and analyzes the existing problems.Also,it puts forward some suggestion to improve the cost calculation of higher education from the following aspects: strengthening the awareness,constructing the efficiency evaluation system for school running,making the standard regulation,improving the methods and strengthening the monitoring.