摘要
高校成本核算是教育经济领域长期探讨的问题,本文将高校办学成本定义为直接办学成本,对高等教育成本的核算范围、计算公式进行了定义,并分析和探讨了职工工资及福利费、助学金、固定资产折旧、后勤服务支出、科研支出等成本如何计入高等教育成本等问题。
The cost assessment of higher education is a problem which has discussed in the education field. In the article, the cost assessment of higher education is defined as the direct cost. On the basis, the author analyses the problem of the measure range and formula, and discusses the share of the land value , stipend , wage and welfarism , logistic cost ,and scientific research cost.
