基于独立学院成本核算模式的探析  

Analysis on Cost Accounting Model of Independent College

作　　者：李露[1] 仇红华[1] 李学军[1] 

机构地区：[1]湖南农业大学东方科技学院,长沙410128

出　　处：《价值工程》2013年第12期173-174,共2页Value Engineering

摘　　要：近几年来,全国高校独立学院的发展,使高校成本核算成为了目前高校财务需要解决的重要问题之一。本文在说明了独立学院进行成本核算的必要性的基础上,进而提出了相关的成本核算模式以及构建成本核算模式需解决的问题。In recent years, with the development of the national independent college, the cost accounting in colleges and universities has become an important issue for college finance. The paper first analyzes the necessity of cost accounting in independent college, and puts forward the cost accounting model and problems needed to be addressed in construction of cost accounting model.

关 键 词：独立学院 成本核算模式 收付实现制 

分 类 号：F616.6[经济管理—产业经济]