本科教学经费统计与管理探讨  

Exploring the Statistics and Management of Undergraduate Education Funds

作　　者：柏胜[1] 

机构地区：[1]汕头大学财务处,广东汕头515063

出　　处：《汕头大学学报（人文社会科学版）》2006年第2期55-57,共3页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：本科教学工作水平评估指标体系中的教学经费二级指标统计存在人为性、随意性,只有使用科目-项目互补的统计方法才能得到较为准确的统计数据,以此为契机,通过强化指标内涵,改善教学经费管理,促进本科教学质量的进一步提高。There exists the tendency of subjectivity and random in the second-class indicators statistics of education funds in the assessment indicators system of undergraduate education. Only the statistical method with account and project mutually supplementing can ensure the relatively accurate statistics. With this as the starting point, the indicator connotations should be intensified and education funds management be optimized, thereby enhancing the teaching level of the undergraduates.

关 键 词：教学经费 本科教学工作水平评估 指标体系 高校会计制度 

分 类 号：G526.7[文化科学—教育学]