医学生教育成本控制研究  

The Research of the Medical Students' Education Cost Control

作　　者：刘千[1] 訾莉[1] 范秀坤[1] 

机构地区：[1]牡丹江医学院,黑龙江牡丹江157011

出　　处：《中国卫生经济》2014年第2期82-84,共3页Chinese Health Economics

基　　金：黑龙江省教育厅人文社会科学研究项目资助(12532387)

摘　　要：医学生教育成本控制的目的,在于合理地缩减由于管理不当,以及投入不足所形成的教育成本差量。其中,预算是控制的重要工具;精细的成本核算是控制必不可少的信息条件。文章提出,增强控制动力必须明确责任成本,通过开源与节流并重,使教育质量成本得到保障。The objective of the medical students＇ education cost control is to reasonably reduce the education cost differences caused by mismanagement and insufficient investment. The budget is an important tool for the control; the elabrate cost accounting is the essential information condition for the control. It is proposed that enhancing the control power must clear responsibility cost, the education quality cost is guaranteed through both increasing income and reducing expenditure.

关 键 词：医学生教育成本 预算控制 成本差量 

分 类 号：R-4[医药卫生]