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略谈高校人才培养成本核算
引用本文:刘丽,王春燕.略谈高校人才培养成本核算[J].淮海工学院学报(社会科学版),2006,4(2):88-89,92.
作者姓名:刘丽  王春燕
作者单位:淮海工学院,财务处,江苏,连云港,222005
摘    要:人才培养成本问题,是高校人才培养工作所不可忽略的重要问题之一。对此,作为高校应建立和完善人才培养成本核算制度,规范人才成本核算体系,以适应教育事业发展的要求,从而使高校有限的经费发挥更大的效益,优化办学机制,全面提高办学效益。

关 键 词:高等学校  人才培养  成本  核算
文章编号:1008-3499(2006)02-0088-02
修稿时间:2006年3月18日

A Tentative Study on the Cost of Talent Cultivation in Institutions of Higher Learning
LIU Li,WANG Chun-yan.A Tentative Study on the Cost of Talent Cultivation in Institutions of Higher Learning[J].Journal of Huaihai Institute of Technology,2006,4(2):88-89,92.
Authors:LIU Li  WANG Chun-yan
Abstract:The cost of talent cultivation is an important issue that institutions of higher learning should not neglect.This paper holds that colleges and universities should formulate their own cost accounting system and mechanism,and gradually perfect them.In this case,they can get adapted to the development of high- er education,make the best use of the educational fees,optimize the school-running mechanism and im- prove the benefits of school running.
Keywords:institutions of higher learning  talent cultivation  cost  settlement
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