普通高校国防教育成本核算研究

The Research on Cost Accounting of National Defense Education in Common Higher Colleges

国防教育是我国高等教育的有效组成部分,在进行高等教育成本核算的大环境下有必要对它的成本核算进行研究,对高校国防教育成本核算进行研究既能够在有限的投入下更合理地配置有限的资源,提高资源利用率,又能够建立和完善国防教育投入多元化机制,满足不同投资主体对投资回报的客观需要。

National defense education is an effective component of higher education in China,the higher education cost accounting of environment cost accounting is necessary to make a study of it. The university defense education cost accounting can be studied under the limited investment with more reasonable allocation of limited resources,it not only can improve resource utilization,but also can establish and improve the national defense education with diversified investment mechanism to meet the objective needs of different investment return on investment.