摘要
随着高校管理体制改革的推进,中国高校的自主权正在日益加强,市场经济和社会发展需要中国的高等学校必须越来越直接的面对市场。办教育需要消耗教育资源,教育投入要讲经济效益。要维持高校良性运转,需要有强烈的成本控制意识,也要按照市场经济规模核算成本。因此,应完善学校法人治理结构,加强高校内部控制建设,构建高校成本控制组织系统。
With the advancement of reforms in the management system of universities, China universities are gaining more and more independence.The market economy and the social development require China universities to meet the challenges of the market more directly. Education needs educational resources, and the economic efficiency should be paid attention to if we invest in the higher education .To keep universities running well cost control could not be overstressed .Universities are supposed to work out the cost according to their scale, to improve the cost control structure, to strengthen the inner control construction and to set up the organizational system of the cost control.
出处
《无锡商业职业技术学院学报》
2005年第3期52-54,共3页
Journal of Wuxi Vocational Institute of Commerce
关键词
高等学校
教育成本
构成
问题
控制
universities
educational cost
constitution
problems
control
