摘要
阐释了高校教育成本核算的内涵及现状,分析高校教育成本核算的必要性,探究高校教育成本核算与管理的内容与方法。
This paper directs at the expounding of the connotation and present status conceming the education costs of higher education and the analysis of the necessity of the accounting of the costs, and,on the basis of which, the content and methods of accounting and managing of the education costs are discussed.
出处
《福建师大福清分校学报》
2010年第1期59-63,共5页
Journal of Fuqing Branch of Fujian Normal University
关键词
高校
成本
核算
管理
Colleges and universities, Costs, Accounting, Management
