摘要
随着我国市场经济的建立与完善,高等教育投资体制已呈现多元化趋势,国家、高校、受教育者三方分摊高等教育成本的基本格局已经初步形成。然而高校会计核算工作尚难提供相关成本数据,如何制定统一的高等教育成本核算制度和方法,是推进高等教育成本核算工作有效开展的重要前提。
With the establishment and improvement of market economy, the investment system of higher education has been diversified, and the basic pattern that the country, the university, and the educated share the overall cost has been initially formed. However, it is still hard to provide the relevant statistical data on cost. How to establish a unified system and method is a critical prerequisite for the development of cost calculation of higher education.
出处
《盐城工学院学报（社会科学版）》
2008年第1期29-32,共4页
Journal of Yancheng Institute of Technology（Social Science Edition）
关键词
高等教育
教育成本
成本核算
higher education
cost of education
cost calculation
