新建本科院校教育成本控制分析——基于会计的视角  

The Education Cost Control Analysis of New Upgraded Universities form the Perspective of Accounting

作　　者：刘慧群[1] 尹芳[1] 

机构地区：[1]怀化学院科技处,湖南怀化418000

出　　处：《怀化学院学报》2009年第10期76-80,共5页Journal of Huaihua University

摘　　要：新建本科院校面临竞争和发展,管理模式、人才培养定位、人才培养模式和学科结构转型需要巨额教育经费投入。而在国家财政投入不足和经费筹集渠道单一的情况下,要避免财务风险,发挥有限经费的办学效益,需要对教育成本有效控制;在建构教育成本控制新理念基础上构架教育成本项目、实施电子化成本控制方法是实现教育成本控制的有效路径。The new upgraded universities are faced with the shortage of funds in the competition and development, the manage pattern, the personnel training localization, the personnel training pattern and discipline structure reforming. But with the insufficiency of the state finance investment and the funds collection channel, there is a need to control the education cost to avoid the financial risk. Building the education cost items based on constructing the new idea of the education cost control and implementing the computerization of cost control are the effective ways to realize the education cost control.

关 键 词：会计视角 新建本科院校 教育成本控制 

分 类 号：G64[文化科学—高等教育学]