摘要
高等职业院校教育成本核算,既是高职院校财务管理的内在要求,也是教育体制改革的迫切需要,更是提高办学效益的必然要求和重要手段。针对我国高职院校教育成本普遍提高、核算难度较大、核算意识淡薄、核算内容不明确等问题,应建立健全成本核算机制及配套的核算体系;强化高职院校教育成本核算意识;建立并完善成本控制管理体系;改进高职院校教育成本计量方法。从而有效提高高职院校办学效益,增强市场竞争能力。
Education cost accounting in higher vocational colleges is the inherent requirement of financial management, the urgent need of the educational system reform and the necessary requirement and important means to improve school effectiveness. Higher vocational col-leges in China usually have some issues in education cost accounting such as increasing educational cost, difficult accounting, weak ac-counting awareness and unclear accounting content. To address these issues, they shall establish a sound cost accounting mechanism and the supportive accounting system, strengthen the awareness, establish and improve cost control management system, and improve cost measurement methods, so as to effectively enhance school running efficiency and the market competitiveness.
出处
《商业经济》
2014年第7期127-129,共3页
Business & Economy
关键词
高职学院
职业教育
教育成本
成本核算
higher vocational colleges
vocational education
educational cost
cost accounting
