高校教育成本管理的问题与对策研究

Research on Management of Universities Education Cost and its Contermeasures

高校教育成本管理是高等教育管理的一个重要组成部分,也是高校财务管理的一个重要环节。但在计划经济体制下,我国高等教育经费主要依靠财政拨款,高校缺乏相应的成本意识。因此,高校教育成本管理没有受到应有的重视。目前,我国对高校教育成本的研究还处于理论探讨阶段,至今没有形成一套有效的成本管理机制,造成了教育资源配置效率和利用率相对较低的情况。因此,加强对高校的教育成本管理的研究势在必行。

The management of universities education cost is not only an important component of the higher-education management,but also a significant link of the financial management of universities.But under the planned economy system,the colleges and universities educational tunds of our country mainly depends on the government financial all ocation,and the universities themselves lack the corresponding cost consciousness.Therefore,the management of colleges and universities education cost has not been paid enough attention as it should be.At present,our country＇s research on higher education cost is still in the stage of theory discussion,and the effective cost management mechanism has not been formed,which bring about lower rate of utilization and efficiency of the education resources.So the research on management of universities education cost has become an inevitable trend.