高校教育成本核算问题及其对策分析  

Problems and Countermeasures of Cost Accounting in Higher Education

作　　者：朱卫卫[1] 刘立[1] 曾琛[1] ZHU Wei wei;LIU Li;ZENG Chen(Gannan Medical University, Ganzhou, Jiangxi 341000)

机构地区：[1]赣南医学院,江西赣州341000

出　　处：《赣南医学院学报》2017年第5期804-806,共3页JOURNAL OF GANNAN MEDICAL UNIVERSITY

摘　　要：随着市场经济的不断发展,高等教育办学的投资体制已经呈现多元化的趋势,教育市场正在逐步形成,但教育成本的核算还是照搬传统的方法,那么如何促进高等教育可持续发展,建立科学的高校人才培养成本的核算制度,合理使用资金和优化配置教育资源,使高校的经济效益和社会效益、教育成本与办学规模统一、协调发展已经成为目前亟待解决的问题。为此,本文就此进行分析与探讨,并就其提出应对策略。With the continuous development of market economy,the investment system of higher education has shown a trend of diversification.The education market is gradually formed,however,the accounting of education costs is based on the traditional method.So how to promote the sustainable development of higher education,to establish a scientific accounting system for personnel training cost in colleges and universities,to use funds rationally and the allocate tjhe educational resources optimally,to unify the economic and social benefits,the educational cost and the scale of running colleges and universities,to make the economic and social benefits of colleges and universities,the cost of education and the scale of running schools unified and coordinated have become the urgent problems to be solved.Therefore,,this article this article carries on the analysis and the discussion,and puts forward the countermeasure to it.

关 键 词：高校教育成本 核算问题 对策 

分 类 号：G467[文化科学—教育学]