高等教育成本的计量探讨

Discussion on higher education cost measure

高校教育成本的测算因为交费上大学而成为全社会关注的问题,成本的计量也日益成为高校教育成本研究的难题,教育改革和发展实践对教育成本的数据信息和教育成本的核算也提出了更加迫切的要求。可以说,成本意识已成为现代成本管理中一个最为基本的立足点。现代成本意识意味着学校管理人员对成本管理和控制有足够的重视,因此将降低成本从战略布局的高度加以定位,确立具有长期发展观的“战略性成本意识”,这是一个立足于经济社会高等学校的根本。

This article tries to point out some technical problems in present calculating methods and offer some references for further cost analysis on basis of the concept of higher learning cost. One measure to prevent the waste is to focus on the careful plan of investment. Lower the cost of cultivating the talented, raise the benefit of financial use, establish cost awareness, introduce the cost checking mechanism, budget the cost of cultivating the talented.