摘要
高等学校应重视和加强教育成本核算,在加大投入的同时,进一步挖掘潜力,加强教育资源的管理和利用,努力提高办学效益。本文重点分析了高校教育成本内容的确认与核算方法。
Colleges and universities should value and strengthen education cost accounting. With the increasing input in education, the potential should be further explored and the management and utilization of the educational resources should be further improved in order to en- hance the efficiency of education. The article mainly analyzed the affirmation of contents and accounting methods of education cost in colleges and universities.
出处
《吉林工程技术师范学院学报》
2009年第3期47-49,共3页
Journal of Jilin Engineering Normal University
关键词
高等学校
教育成本
核算
内容
方法
colleges and universities
educational cost
accounting
contents
methods
