摘要
对浙江万里学院推行二级成本核算的重要意义和作用进行了深层次的分析。指出高等学校自主办学的活力取决于放权的程度;改高校人、财、物的集权管理为分权管理,能有效地激活高校的办学活力。二级成本核算不仅是划小成本核算的范围,科学理财的问题,而是真正建立国家、集体、个人三者利益趋于一致的分配机制,强化高校民主管理意识,激发职工的工作积极性。实行“小行政,大院系”的人本主义管理模式,这是顺应高等教育大众化时代的需求。
The writers probe into the significance and important functions that the management of secondary schooling cost is implemented in Zhejiang Wanli University. This school has got the state’s authorization to run school independently. They uphold that the vitality of a university lies in the extent how much they lower down the managing power. It can effectively stimulate the schooling life by releasing the central management on manpower, finance and materials of the university to sub- management of secondary colleges. The accounting scale narrowed, the secondary cost planning is a scientific and democratic mechanism that increases the faculty’s active sense thanks to a unified distributing system. It meets the time requirement to start a human-oriented managing mode ——elite administration for a big department.
出处
《浙江万里学院学报》
2004年第5期1-4,共4页
Journal of Zhejiang Wanli University
关键词
二级成本核算
二级学院办学自主权
人本主义管理
小行政大院系
secondary cost planning
autonomy of secondary colleges
man-oriented management
elite administration for a big department
