摘要
本文从理论上对高校实施教育成本核算问题进行分析 。
The paper theoretically discusses the education cast accounting in institution of higher education and provides some ideas about how to establish the education cost accounting system.
出处
《黑龙江高教研究》
北大核心
2002年第4期85-87,共3页
Heilongjiang Researches on Higher Education
关键词
教育成本
高校
成本核算
财务管理
institution of higher education
educational cost
accounting
