高等学校教育成本及其管理策略

Financial Analysis of College′s Education Cost and Mangement Strategies

高校教育成本核算,是高校管理体制改革的必然要求,是国家制定拨款标准和科学确定学费标准的重要依据,也是提高高校办学效益的迫切需要。牢固树立教育成本意识,继续推进后勤社会化改革,切实提高房屋设备利用率,建立健全人力资源成本分摊制度和资产有偿使用制度,加强教育成本研究与管理,是降低高校教育成本的有效途径。

Education cost accounting of colleges is the necessary demand of the management system reform, which also serves as the standard for national appropriation and tuition. Besieds it reflects the urgent needs of increasing the benefits of higher learning. The effective avenues to reduce the education cost at colleges are to raise the awareness, to further the rear - service reform, to improve the utilization ratio of house＇s and equipment, to establish and perfect the system of human resources cost distribution and compensated use of the assets, to intensify the study and management.