| 高等学校教育成本核算探讨 |
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| 引用本文： | 王文艳.高等学校教育成本核算探讨[J].浙江海洋学院学报(人文科学版),2006,23(4):113-116. |
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| 作者姓名： | 王文艳 |
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| 作者单位： | 浙江海洋学院,财务处,浙江,舟山,316000 |
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| 摘 要： | 教育成本是学校管理者、政府部门、学生和家长等有关各方普遍关注的重要信息。高等学校应改变当前教育成本核算不规范的状态,制订严格而科学的会计核算制度,加强教育成本核算,在加大投入的同时,进一步挖掘潜力,加强教育资源的管理和利用,努力提高办学效益。
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| 关 键 词： | 教育成本 核算 会计准则 |
| 文章编号： | 1008-8318(2006)04-0113-04 |
| 修稿时间： | 2006年5月15日 |
A Study on Accounting for the Cost of Higher Education |
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| WANG Wen-yan.A Study on Accounting for the Cost of Higher Education[J].Journal of Zhejiang Ocean University(Humane Science),2006,23(4):113-116. |
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| Authors: | WANG Wen-yan |
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| Abstract: | Cost of education is an important message which draws the attention of the administrators of schools,the governments,students and their parents.The institutions of higher learning should change the chaotic situations of accounting for the cost of education,stipulate strict yet scientific accounting system and pay attention to the accounting for the cost of education.With the increasing input in education,the potential should be further explored and the management and utilization of the educational resources should be further improved in order to enhance the efficiency of education. |
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| Keywords: | cost of education accounting accounting systems |
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