高校教育成本核算亟需解决的几个问题  

Problems to be solved in the cost accounting in the institutions of higher education

作　　者：曹苏铁[1] 

机构地区：[1]广东技术师范学院财务处,广东广州510665

出　　处：《广东技术师范学院学报》2007年第4期91-93,共3页Journal of Guangdong Polytechnic Normal University

摘　　要：实行教育成本核算,是市场经济条件下高校强化内部管理、优化资源配置的必然选择,但目前我国高校教育成本核算工作尚未有效开展。本文详细阐述了制约高校教育成本核算的主客观因素,并对此提出了解决的办法。The implenentation of cost accounting in the institutions of higher educqtion is the compulsory option in strengthening internal administration and upgrading the allocation of resources in the market econoy. However, the cost accounting in the institutions of higher education has not been effectively carried out. This paper elaborates the writer＇s view on the subjective and objective factors which restrich the cost accounthing in the institutions of higher education and proposes ways to solve these problem.

关 键 词：高校 教育成本 核算问题 

分 类 号：F27[经济管理—企业管理]