| 高等学校学生培养成本计量的案例研究 |
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| 引用本文： | 袁连生,王善迈,崔邦焱.高等学校学生培养成本计量的案例研究[J].教育研究,2005(6). |
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| 作者姓名： | 袁连生 王善迈 崔邦焱 |
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| 作者单位： | 北京师范大学经济与工商管理学院 副教授(北京100875) |
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| 基金项目： | 本文是教育部人文社会科学研究重大课题“高等教育成本计量研究”
全国教育科学“十五”规划重点课题“高等学校生均培养成本研究”的成果之一 |
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| 摘 要： | 高等教育决策与管理的需要推进了高等学校学生培养成本的计量。在我国还没有建立成本核算制度的情况下,目前只能按照成本会计原则,对现有会计资料进行调整,计量高等学校学生培养成本。对一所大学的案例研究证明,利用现有会计资料计量学生培养成本是可行的,可以满足社会对学校成本信息的需要。
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| 关 键 词： | 高等学校 培养成本 成本计量 案例研究 |
Calculation of Costs for Cultivation of College Students: A Case Study |
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| Yuan Liansheng et. al. associate professor at the College of Economic and Business Management,Beijing Normal University.Calculation of Costs for Cultivation of College Students: A Case Study[J].Educational Research,2005(6). |
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| Authors: | Yuan Liansheng [et al] associate professor at the College of Economic and Business Management Beijing Normal University |
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| Institution: | Beijing 100875 |
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| Abstract: | It is the demand for policy making and management that has promoted the calculation of the costs for cultivating college students. Before the establishment of the cost accounting system, we can only calculate the costs for the cultivation of college students by means of adjusting the accounting materials available according to the principle of cost accounting. A case study of a university indicates that it is feasible to calculate the costs for the cultivation of college students on the basis of accounting materials available. |
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| Keywords: | institutions of higher learning cultivation cost calculation of cost case study |
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