高职院校教育成本核算与控制探析

当前我国高职教育大发展,然而,我国的高职教育资源极为短缺,而同时又存在着一定程度的资源利用率不高和资源浪费现象。市场经济的"优胜劣汰"和资源配置的"扶强"特性使得高职院校之间竞争日趋激烈。针对这种现状,讨论高职院校成本控制的重要性,分析高职院校应当通过成本核算与控制求得生存与发展,提出控制成本的主要方面以及降低教育成本的基本途径和思路。

The Cost Accounting and Control in Higher Vocational and Technological College

Nowadays higher vocational and technological education of our country is developing generally.On one hand,there is an acute shortage in the educational resource of higher vocational and technological educa- tion;on the otherhand,the lower utitization radio leads to the waste of educatioral resources.The nature of the market economy to select the superior and eliminate the inferior makes even more severe competition among the colleges.According to the situation,this article aims to answer how higher education colleges can survive and develop in this situation by means of cost accounting and contd.The article discusses the importance of man- agement of higher vocation education cost,and proposes ways to solve the problem.