摘要
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
出处
《哈尔滨商业大学学报(社会科学版)》
2003年第1期78-79,共2页
Journal of Harbin University of Commerce:Social Science Edition
关键词
高等学校
教育成本
会计核算
institutions of high learning
state-owned property
management
counter plan