| 高等学校教育成本核算的若干问题分析 |
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| 引用本文： | 刘献丽. 高等学校教育成本核算的若干问题分析[J]. 华北水利水电学院学报(社会科学版), 2008, 24(4): 103-105 |
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| 作者姓名： | 刘献丽 |
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| 作者单位： | 黄淮学院,河南,驻马店,463000 |
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| 摘 要： | 高等教育办学的投资体制已经呈现多元化的趋势,对高等学校教育成本的核算提出了越来越高的要求,高等学校教育成本核算已成为高校财务管理的一个重要课题,因此有必要对高等教育成本核算所涉及的若干问题进行探讨。
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| 关 键 词： | 高等学校 教育成本 成本核算 |
Analysis on the Cost Accounting of Higher Education |
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| LIU Xian-li. Analysis on the Cost Accounting of Higher Education[J]. Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition), 2008, 24(4): 103-105 |
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| Authors: | LIU Xian-li |
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| Affiliation: | LIU Xian-li ( Huanghuai University, Zhumadian 463000, China) |
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| Abstract: | The investment structure that higher education ran a school has already presented the pluralistic trend, checking and calculating putting forward higher and higher requirement to educational cost, university＇s educational cost accounting has already become an important subject of university＇s financial administration, so it is necessary to carry on the discussion to several questions involved of cost accounting of higher education. |
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| Keywords: | Higher-education Institutions Educational Costs Cost Accounting |
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