高校办学成本核算现状与改进初探  

The current situation and improvement of cost accounting in colleges and universities

作　　者：叶敏 Ye Min(Guangxi Vocational University of Agriculture,Nanning,Guangxi,530016)

机构地区：[1]广西农业职业技术大学,广西南宁530016

出　　处：《市场周刊》2024年第19期144-147,共4页Market Weekly

摘　　要：我国始终把教育摆在优先发展的战略地位,近年来,我国高校规模不断扩大,办学成本也逐渐增加。然而,由于缺乏科学有效的成本核算方法和体系,高校在资源配置和财务管理方面存在一定的困难和问题。文章将围绕高校办学成本核算现状,进行深入探讨并提出改进策略。China has always placed education in a strategic position of priority development,in recent years,the scale of Chinese colleges and universities continues to expand,the cost of runing schools also gradually increase.However,due to the lack of scientific and effective cost accounting methods and system,colleges and universites have certain dificulties and prolems in the aspect of resource allocation and financial management.This article will focus on the current situation of cost accounting in colleges and universities,carry on a deep discussion and propose improvement strategies.

关 键 词：高校 办学成本 核算现状 改进 

分 类 号：G647.5[文化科学—高等教育学]