高等院校教育成本核算研究

高等院校作为高等教育产品的提供者和经营者，应该有效形成教育资源的优化配置。市场经济条件下，高等教育的经济效益和社会效益日益受到关注。应该探索一种适合高等院校教育产品的成本核算方法，不断提高成本管理水平，促进高等教育事业的健康发展。

RESEARCH ON EDUCATIONAL COST CALCULATION OF COLLEGES & UNIVERSITIES

As the supplier and manager of higher educational products, colleges and universities have long been influenced by the traditional system which ignores the cost calculation and management and can＇ t form an optimal distribution of educational resources. During the transition period to the market economy, the economic profit and social profit of higher education becomes a matter of public concern. This article is aimed at exploring a method of cost calculation fit for the product of higher education, constantly improving the management level of product cost and promoting the sound development of our higher educational undertaking.