高校教育成本构成探析  

Analysis on the Formation of Education Cost at Universities

作　　者：姚小菊[1] 王丽莲[1] 

机构地区：[1]石家庄铁道大学,河北石家庄050043

出　　处：《财务与金融》2012年第2期32-35,共4页Accounting and Finance

基　　金：河北省社会科学发展研究课题<高等教育投入及成本研究>资助项目;课题编号201103278

摘　　要：随着教育事业的持续发展,高等教育的成本管理顺应需要发展起来,逐步成为高等学校财务管理的一项重要内容。明确辨析高等教育构成及内涵性质是进行高校教育成本核算、成本控制的前提和基础,具有十分重要的研究价值。在这种要求之下,本文分析了高等教育成本的内涵,教育成本的构成要素、内容及性质、介绍了中外高等教育成本的研究现状,总结出了高校教育成本的三种构成模式。With the continuous development of education industry, the cost management at universities should also be developed at the same time, and this has become an important content of financial management at universities. Clarifying the formation of education cost at universities and the connotation of nature is the premise and basis for the calculation of education cost, cost control; it has very important practical research value. Under such demand, this paper analyzed the connotation of education cost, the formation elements, the contents and nature of education cost, introduced the research status of education cost at universities domestically and abroad, and finally summarized the three formation patterns of education cost at universities.

关 键 词：成本构成 教育成本 高校机会成本 综合教育成本 

分 类 号：F234[经济管理—会计学]