摘要
高校教育体制的改革,使高校从计划经济时代由国家统包到市场经济的多方面筹措教育经费、从单纯管理转变为经营管理,高校教育成本问题摆在高校管理者面前。本文就如何计算教育成本问题加以探讨。
The reform of higher educational system turns overall planning by the country under the planned economy into raising funds in many ways under the market-oriented economy;it also turns simple management into administrative management.It’s times ’ demand of the college and university managers to solve the problem of higher educational cost. This paper analyzes some approaches on how to calculate educational cost.
出处
《泉州师范学院学报》
2005年第1期146-149,共4页
Journal of Quanzhou Normal University
基金
泉州师范学院校级课题(2003skⅡ25)
关键词
教育成本
直接费用
间接费用
品种法
educational cost
direct cost
indirect cost
approach to variety