高校教育培养成本核算探讨

Cultivation Cost Accounting in Higher Education

高校教育培养成本的核算是政府拨款的依据。如何核算高校教育培养成本,已成为社会广泛关注的焦点。明确高校教育培养成本的内涵,规范高校教育培养成本的内容、核算方法、核算手段,是高校管理的当务之急,势在必行。

The cultivation cost accounting in the higher education is the basis of the government grant. How to account the cultivation cost is the focus of the society. It is imperative that the items of overall costs be clarified and the relevant indicators in terms of contents, cost accounting and accounting methods standardized as the top priority.