摘要
高校作为非营利组织,其非营利组织特征对高校成本计量产生约束。从探讨高校成本及非营利组织的概念入手,分析了高校作为非营利组织的原因,并从非营利组织视角研究了高校的特征,在此基础上分析了高校的非营利组织特征对高校成本计量的约束,最后针对这些约束提出了改进的对策。
As a nonprofit organization, the nonprofit characteristics of university bring the restriction to the university＇s cost computation. From the university＇s cost and nonprofit concept, the article analyzes the causes of nonprofit organization of university; also discusses the characteristic of university from the angle of view of nonprofit; probes into the restrictions of university＇s cost computation on the above mentioned analysis and puts forward the countermeasures to improve the University＇s cost computation against the restrictions.
出处
《煤炭高等教育》
2007年第3期64-67,共4页
Meitan Higher Education
关键词
高校成本
非营利组织
特征
约束
University＇s cost
nonprofit organization
characteristic
restriction
