| 0-3岁儿童早期教育成本核算研究 |
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| 引用本文： | 姚文峰,郑健成.0-3岁儿童早期教育成本核算研究[J].宁波大学学报(教育科学版),2013,0(1):126-129. |
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| 作者姓名： | 姚文峰 郑健成 |
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| 作者单位： | 福建幼儿师范高等专科学校 人文科学系，福建 福州 350007 |
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| 基金项目： | 全国教育科学规划2009年度课题(FFB090522) |
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| 摘 要： | 早期教育成本核算是从经济层面推进早期教育事业健康发展的关键。阐述了早期教育成本核算的相关概念，分析了早期教育成本核算的必要性，提出了早期教育成本核算的原则、步骤和方法，并就早期教育成本核算中的相关问题进行说明。
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| 关 键 词： | 早期教育 成本核算 原则 方法 |
A Research on 0-to-3 Years Old Children' Early Education Cost Accounting |
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| YAO Wen-feng,ZHENG Jian-cheng.A Research on 0-to-3 Years Old Children' Early Education Cost Accounting[J].Journal of Ningbo University(Educational Science Edition),2013,0(1):126-129. |
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| Authors: | YAO Wen-feng ZHENG Jian-cheng |
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| Institution: | Dept. of Human Sciences, Fujian Preschool Education College, Fuzhou 350025, China |
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| Abstract: | Early education cost accounting is economically critical to advance its development. This paper expounds the related concepts of early education cost accounting and analyzes its necessity, therefore putting forward its principles, procedures, methods, and specifying issues in the process of cost accounting. |
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| Keywords: | early education cost accounting principle method |
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