高职教育学生培养成本计算问题与对策分析  

Analysis of Problems and Countermeasures of Student Training Cost Accounting in Higher Vocational Education

作　　者：吴韵琴[1] WU Yun-qin(Zhejiang Business College,Hangzhou,Zhejiang 310053,China)

机构地区：[1]浙江商业职业技术学院,浙江杭州310053

出　　处：《教育教学论坛》2020年第26期342-343,共2页Education And Teaching Forum

基　　金：中国商业会计学会2019年立项课题“高职教育学生培养成本计算的问题及对策研究”(KJ201906)主持人吴韵琴。

摘　　要：高职教育学生培养成本信息一直是学校、政府、社会、家长和学生各方都非常关心的问题,而学生培养成本计算则一直是个难题。通过对高职教育学生培养成本计算现状分析,指出高职教育学生培养成本计算难的原因,并提出通过实施政府会计制度、高职院校管理信息化和建立高职成本计算政策机制等措施,为高职教育学生培养成本计算提供保障。Information on the cost of student training in higher vocational education has always been a matter of great concern for schools,governments,society,parents and students.Student training cost accounting has always been a difficult issue.Through the analysis of the current situation of the calculation of higher vocational education students'training cost,this article points out the reasons for the difficulty of calculating the higher vocational education students'training cost,and puts forward measures such as the implementation of government accounting systems,higher vocational college management informatization,and the establishment of higher vocational cost accounting policy mechanisms in order to provide a guarantee for the training cost accounting of higher vocational education students.

关 键 词：高职教育 学生培养成本 政府会计制度 成本会计 绩效管理 

分 类 号：G715[文化科学—职业技术教育学]