论高职院校办学成本核算体系的构建

On Construction of Cost Accounting System in Higher Vocational Institutions

目前,我国的高校办学成本问题已经引起了社会、政府财政和教育部门以及学校的重视。本文从分析高职院校进行成本核算的必要性出发,建立了一套以专业为成本核算对象的高职院校办学成本核算体系。

At present, the cost of running schools in China has been paid much attention by the society, financial and educational departments, the schools and the government at all levels. In view of the necessity of cost calculating in higher vocational institutions, it needs to set up a cost accounting system for specialties in higher vocational institutions.