| 高等院校教育成本项目设置与核算问题探讨 |
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| 引用本文： | 漆绮慧,温习文.高等院校教育成本项目设置与核算问题探讨[J].海南大学学报(人文社会科学版),2006,24(1):134-138. |
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| 作者姓名： | 漆绮慧 温习文 |
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| 作者单位： | 海南大学,财务处,海南,海口,570228;海南省教育厅,计划财务处,海南,海口,570204 |
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| 基金项目： | 海南省教育厅2005年高校科学研究资助项目《关于高等教育成本问题的研究》的阶段性成果 |
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| 摘 要： | 加强高等院校教育成本的管理是提高效益的重要途径。目前对高校教育成本项目的设置还存在一些不同的意见,应该从实际出发,妥善解决好高等院校教育成本项目的设置问题,进而搞好成本核算,促进高等院校快速健康发展。
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| 关 键 词： | 高等院校 教育成本项目设置 核算 |
| 文章编号： | 1004-1710(2006)01-0134-05 |
| 修稿时间： | 2005年10月16 |
An Inquiry into Itemization Educational Cost and Accounting Management for Institutions of Higher Learning |
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| Qi Qi-hui,Wen Xi-wen.An Inquiry into Itemization Educational Cost and Accounting Management for Institutions of Higher Learning[J].Humanities & Social Sciences Journal of Hainan University,2006,24(1):134-138. |
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| Authors: | Qi Qi-hui Wen Xi-wen |
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| Abstract: | To achieve greater efficiency in school management,it is of great importance to strengthen accounting management in educational costs.However,it remains a controversial issue as how to itemize the educational costs involved.The authors of this paper argues that a pragmatic approach should be adopted to address the issue so as to facilitate accounting management,and ultimately to promote healthy and speedy development of institutions of higher learning in China. |
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| Keywords: | institutions of higher learning itemization of education costs accounting management |
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