摘要
地方工科院校教育成本是指高校在教育活动中用于培养学生所耗费的教育资源的价值,是地方工科院校管理者、投资者、政府部门、学生家庭等有关各方普遍关注的重要信息.同时,更是高校财务管理中的一个重要环节.笔者旨在对地方工科院校教育成本涵义、教育成本项目、计量前提和计量方法等方面进行探讨,并就如何推动地方工科院校实施教育成本的核算方法提出一些看法.
Education cost of local engineering colleges and universities is education resource value spent on student cultivation in education activity, which is not only very important information followed with interest by administrators of the colleges and universities, investors, government and student families, etc. but also is key link of financial administration of the colleges and universities . The paper studied education cost of the colleges and universities and put forward some point of view about how to set up and push forward education cost accounting system in the colleges and universities.
出处
《吉林建筑工程学院学报》
CAS
2005年第4期55-58,共4页
Journal of Jilin Architectural and Civil Engineering
关键词
地方工科院校
教育成本分析
计量
核算方法
local engineering colleges and universities
cost analysis
accounting system
