规范中外合作办学培养成本核算研究

Research on standardizing the training cost accounting of sino-foreign cooperation education

中外合作办学培养成本核算作为贯穿办学全过程,规范办学投入,提升办学效益的关键抓手,是新时代提高中外合作办学治理水平的重要体现。通过明确中外合作办学培养成本构成,设计培养成本测算模型,构建培养成本核算体系,为中外合作办学学费管理、成本投入、提质增效发展提供管理路径和治理手段。

The training cost accounting of sino-foreign cooperation in running schools,as key measure throughout the whole process of sino-foreign cooperative education,standardizing the investment in sino-foreign cooperative education,and improving the efficiency of sino-foreign cooperative education,is important manifestation of improving the governance level of sino-foreign cooperation in running schools in the new era.By clarifying the training cost composition of sino-foreign cooperative education,designing training cost calculation model,and constructing training cost accounting system,this paper provides management paths and governance methods for Chinese-foreign cooperative school tuition management,cost input,and quality and efficiency improvement.