| 高职院校教学成本核算相关问题的思考 |
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| 引用本文： | 毛素萍.高职院校教学成本核算相关问题的思考[J].江苏经贸职业技术学院学报,2009(2). |
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| 作者姓名： | 毛素萍 |
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| 作者单位： | 江苏经贸职业技术学院,财务处,江苏,南京,211168 |
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| 基金项目： | 江苏经贸职业技术学院课题“高职院校教学成本核算相关问题的思考”(JSJM0841) |
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| 摘 要： | 教学成本是高职院校教育成本中的重要组成部分。随着"工学结合"人才培养新模式的推行,高职院校的教学成本将逐步攀升,高职院校必须重视教学成本的测算、核算和管理,提高资源使用效率和办学效益。然而,目前高职院校成本意识淡薄。因此,需要根据高职教育的基本特点和规律,寻求正确的高职院校教学成本的核算范围、会计核算原则、核算周期和核算方法,以便为高职教育的决策者和管理者提供更加准确的高职院校教学成本核算数据。
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| 关 键 词： | 高职院校 教学成本 核算 |
On Teaching Costs Accounting Measurement of Higher Vocational Colleges |
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| Authors: | MAO Su-ping |
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| Institution: | Finance Department;Jiangsu Vocational and Technical Institute of Economics and Commerce;Nanjing 211168;Jiangsu;China |
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| Abstract: | The teaching cost is an important part of higher vocational education cost.With the implement of new talent developing mode called "combination of practicing and learning",the cost of higher vocational education institutions will gradually rise,higher vocational colleges must pay attention to the teaching cost's estimation,accounting and management,improve the efficiency of resource usage and school effectiveness.However,nowadays higher vocational colleges always have a weak awareness of cost;the phenomenon... |
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| Keywords: | higher vocational colleges teaching costs accounting |
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