| 关于公安院校教育成本问题的探讨 |
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| 引用本文： | 张翔飞.关于公安院校教育成本问题的探讨[J].辽宁警专学报,2010(3):104-106. |
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| 作者姓名： | 张翔飞 |
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| 作者单位： | 辽宁警官高等专科学校计财处,辽宁大连,116036 |
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| 摘 要： | 在我国经济高速发展的今天,高等教育作为国家的一种投资,相关各方都迫切需要进行成本核算。但是我国的公安院校还是执行事业单位的会计核算制度、接受财政的预算管理,在观念上、会计理论上、会计制度和会计核算上,都存在一定的问题,需要在观念的转变上、会计理论上、会计制度和会计核算上以及过渡期配套工作上突破原来的管理瓶颈,以期实现我国公安院校健康有序的发展。
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| 关 键 词： | 教育成本 概念 发展 问题 建议 |
On Educational Costs of Police Colleges and Universities |
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| ZHANG Xiangfei.On Educational Costs of Police Colleges and Universities[J].Journal of Liaoning Police Academy,2010(3):104-106. |
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| Authors: | ZHANG Xiangfei |
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| Institution: | ZHANG Xiangfei (Finance Division, Liaoning Police Academy, Dalian Liaoning 116036, China) |
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| Abstract: | nowadays, with the highly developed economy, higher education is regarded as a kind of investment, related benefited parties are budgeting urgently. However, police colleges and universities of China are still implementing institution accounting and accepting government budgeting. Certain problems in concept, theory, system and account need to be solved to realize healthy and proper development of police colleges and universities. |
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| Keywords: | educational cost concept develop problem suggestion |
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