我国高等学校教育成本核算探析

The Analysis on Educational Cost Accounting of Universities in China

本文阐述了高等教育成本的概念和核算范围,列举了目前高等教育成本的核算方法,分析了当前我国高等教育成本核算的现状,强调了进行成本核算的重要性,并对今后进一步完善高校教育成本核算提出对策。

This paper describes the concept and accounting scope of university education cost, enumerates accounting methods, analyses the current situations of university cost accounting in China, emphasizes the importance of cost accounting, and proposes to further improve the university cost accounting in the future