高等学校教育成本核算的探讨

The Discussing for Education Cost in the Institutions on High Learning Management

随着高等教育体制改革的不断深入,市场经济在高校发展中表现出了越来越强劲的势头,给教育成本的核算提出了越来越高的要求,以前"流水账"的简单算账、记账形式不得不淘汰。高校教育成本核算成为高校财务管理的一个重要课题。

?The state-owned property management of institutions of high learning is a system project. Besides government′s macroscopic adjustment and control, the institute itself should bring the management of whole staff and whole process into effect. Thus could prevent state-owned property′s running off in order to raise the usage performance and economic performance of state-owned property