| 高等教育成本核算初探——兼论多校区办学对后勤管理模式改革的呼唤 |
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| 引用本文： | 张延萍,陈蔼瑞. 高等教育成本核算初探——兼论多校区办学对后勤管理模式改革的呼唤[J]. 盐城工学院学报(社会科学版), 2008, 21(1): 29-32 |
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| 作者姓名： | 张延萍 陈蔼瑞 |
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| 作者单位： | 盐城工学院,院办、后勤管理处,江苏,盐城,224051 |
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| 摘 要： | 随着我国市场经济的建立与完善，高等教育投资体制已呈现多元化趋势，国家、高校、受教育者三方分摊高等教育成本的基本格局已经初步形成。然而高校会计核算工作尚难提供相关成本数据，如何制定统一的高等教育成本核算制度和方法，是推进高等教育成本核算工作有效开展的重要前提。
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| 关 键 词： | 高等教育 教育成本 成本核算 |
| 文章编号： | 1008-5092(2008)01-0029-04 |
| 修稿时间： | 2007-08-06 |
On Cost Calculation of Higher Education |
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| ZHANG Yan-ping,CHEN Ai-rui. On Cost Calculation of Higher Education[J]. Journal of Yancheng Institute of Technology, 2008, 21(1): 29-32 |
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| Authors: | ZHANG Yan-ping CHEN Ai-rui |
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| Affiliation: | ( Logistic Division of Yaneheng Institute of Technology, Jiangsu Yaneheng 224003 ,China) |
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| Abstract: | With the establishment and improvement of market economy, the investment system of higher education has been diversified, and the basic pattern that the country, the university, and the educated share the overall cost has been initially formed. However, it is still hard to provide the relevant statistical data on cost. How to establish a unified system and method is a critical prerequisite for the development of cost calculation of higher education. |
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| Keywords: | higher education cost of education cost calculation |
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