高校行政成本核算探析——以A大学为例

On the Calculation of University Administrative Costs

高校内部行政管理体制改革与高校市场化改革,是促使高校成本核算并提供包括行政成本在内的高校运作成本信息的内外部压力。根据高校行政成本核算理论预设与实务探讨,本文以A校为个案,对高校行政成本进行案例分析,核算得出2003年A校行政成本总额及各成本项目数额与比重。

University＇s administrative institution reform and university＇s market reform are internal and external pressures that universities are confronted with, whieh promots universities to calculate and provide the operation cost information including administrative costs. According to the ealeulative theory and practice of university administrative costs, this paper calculates the total amount of administrative costs in university A, including each cost item amount and ratio in 2003.