成本-效益分析方法在高校办学中的应用

高校办学必须遵循市场规律。高校成本核算是高校适应市场经济发展和高等教育改革的必然要求,高校进行成本核算势在必行,必须建立对投入的科学论证和效益评估机制,降低办学成本,提高办学效益。文章对高校成本核算的内容、办学效益的内涵及评价方法等方面进行了一些初步探析。

Implementing Cost-Benefit Analysis Approach in University-running Process

The laws of market must be observed in university-running process.To conform to the development of market economy and the reform in higher education,it's inevitable for universities to set up their own cost accounting system and a mechanism by which scientific appraisalis given to the investment and evaluation to the benefit.Only in this way will the cost of running university be reduced and the benefits increased.This paper initially explores the content of the university cost accounting,the connotation of the benefit of running university as well as the methods for evaluation.