| 高校教育成本核算与补偿初探 |
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| 引用本文： | 林丽雪,黄勉君.高校教育成本核算与补偿初探[J].泉州师范学院学报,2001,19(4):112-115. |
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| 作者姓名： | 林丽雪 黄勉君 |
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| 作者单位： | 1. 华侨大学财务处,福建,泉州,362000
2. 泉州师范学院财务科,福建,泉州,362000 |
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| 摘 要： | 高校教育成本核算，有利于加强财务管理体制改革，提高办学效益。中从高校教育成本的含义，分析高校教育成本与收益的关系，提出高校教育成本核算的重要性，探索高校教育成本核算与补偿的方法。
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| 关 键 词： | 高校 教育成本 核算 补偿 财务管理体制 办学效益 教育费用 |
| 文章编号： | 1009-8224(2001)04-0112-04 |
| 修稿时间： | 2001年1月17日 |
A Primary Analysis of Cost Accounting and Compensate in Higher Education |
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| LIN Li-xue,HUANG Mian-jun.A Primary Analysis of Cost Accounting and Compensate in Higher Education[J].Journal of Quanzhou Normal College,2001,19(4):112-115. |
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| Authors: | LIN Li-xue HUANG Mian-jun |
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| Institution: | LIN Li-xue1,HUANG Mian-jun2 |
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| Abstract: | Cost accounting of higher education is of benefit to sy st em reform of financial administration and raising the costbenefit of running edu cation.From the meaning of cost of higher education,this thesis analyses the rel ation of both cost and benefit of higher education,puts forward the importance o f cost accounting,researches the method of cost accounting and compensate. |
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| Keywords: | higher education educational cost cost accounting and compensate method |
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