关于公安院校教育成本问题的探讨

On Educational Costs of Police Colleges and Universities

在我国经济高速发展的今天,高等教育作为国家的一种投资,相关各方都迫切需要进行成本核算。但是我国的公安院校还是执行事业单位的会计核算制度、接受财政的预算管理,在观念上、会计理论上、会计制度和会计核算上,都存在一定的问题,需要在观念的转变上、会计理论上、会计制度和会计核算上以及过渡期配套工作上突破原来的管理瓶颈,以期实现我国公安院校健康有序的发展。

nowadays, with the highly developed economy, higher education is regarded as a kind of investment, related benefited parties are budgeting urgently. However, police colleges and universities of China are still implementing institution accounting and accepting government budgeting. Certain problems in concept, theory, system and account need to be solved to realize healthy and proper development of police colleges and universities.