| 高职院校教育成本核算与成本体系的构建 |
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| 引用本文： | 施梅仙.高职院校教育成本核算与成本体系的构建[J].山东商业职业技术学院学报,2006,6(6):29-31. |
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| 作者姓名： | 施梅仙 |
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| 作者单位： | 杭州万向职业技术学院,浙江,杭州,310000 |
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| 摘 要： | 教育成本是教育经济学和预算会计研究的重要课题，也是政府、学校、学生和投资者关注的现实问题。高校教育成本核算必须遵循权责发生制、相关性、分类核算原则，进而建立成本核算体系。目前高教成本构成的结构、内容不舍理，成本计量不实，应研究具体费用的归属，建立新的高等教育成本核算体系，并强化预算管理，建立教育成本核算与控制评价制度。
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| 关 键 词： | 高职院校 教育成本 成本核算 成本构成 |
| 文章编号： | 1671-4385（2006）06-0029-03 |
| 收稿时间： | 2006-06-01 |
| 修稿时间： | 2006年6月1日 |
The Calculation of Educational Cost and the Establishment of the Cost System in the High Vocational College |
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| SHI Mei-xian.The Calculation of Educational Cost and the Establishment of the Cost System in the High Vocational College[J].Journal of Shandong Institute of Commerce and Technology,2006,6(6):29-31. |
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| Authors: | SHI Mei-xian |
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| Abstract: | The educational cost is not only an important topic studied by education economics and budget accountant, but also an issue concerned by the government, the school and the investors. This paper discusses the background, the way, the principle and the project coustructure of the education cost calculation and puts forward some measures to improve the computation and distribution of the cost. |
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| Keywords: | high vocational college teaching cost cost calculation cost constructure |
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