高校办学成本递增与目标成本控制的研究

University school cost increasing and target cost control research

高校办学成本递增是制约高校可持续发展的瓶颈问题，而加强目标成本控制是遏制高校办学成本递增的重要手段保障。本文借鉴企业目标管理控制方法，对高校办学成本控制问题进行延伸研究，提出通过目标管理控制高校办学成本策略，使高校办学成本管理走向“效率型及管理型”，最终提高办学效益。

The increase of higher educational institutions operating cost is a bottleneck which restricts their sustainable development, while strengthening cost control is an important guarantee for containing the escalating cost of higher education. This paper draws on business management by objectives and control methods and carries out an extension study on the operating cost control. And it proposes strategies of controlling the cost of higher education by target management,so that the operating cost management in colleges and universities moves toward the type of efficiency and management, and ultimately improves operating efficiency.