试论高等学校教育成本核算与控制

A discussion of the accounting and control of college education cost

高等教育的发展使高等学校的财力和实力有所增强,但经费不足仍是制约高校发展的重要因素。分析认为:教育成本核算与控制应得到广泛重视,并从其必要性、内容和工作的重点上进行了分析与探讨。

The development of the higher education strengthens the financial power and the actual strength of the schools.However,inadequate funds are still important restrictive factors of the (development) of the schools.The accounting and control of the education cost should be widely (emphasized.) In this paper,necessity,contents and the focal points of accounting and control of (college) education cost are discussed.