| 高等教育成本核算模式探析 |
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| 引用本文： | 赵炳书,姚建华. 高等教育成本核算模式探析[J]. 河南公安高等专科学校学报, 2005, 0(6): 74-77 |
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| 作者姓名： | 赵炳书 姚建华 |
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| 作者单位： | 河南公安高等专科学校 河南郑州450002(赵炳书)，河南公安高等专科学校 河南郑州450002(姚建华) |
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| 摘 要： | 健全教育成本核算已成为高等学校办学之急需。界定教育成本的概念,结合实际完善教育成本核算模式,有助于提高管理水平和透明度,提高办学效益。
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| 关 键 词： | 高等教育 成本核算 成本控制 |
Study on Cost Accounting Pattern of Higher Education |
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| ZHAO Bing-shu,YAO Jian-hua. Study on Cost Accounting Pattern of Higher Education[J]. Journal of Henan Public Security Academy, 2005, 0(6): 74-77 |
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| Authors: | ZHAO Bing-shu YAO Jian-hua |
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| Abstract: | Amplifying educational cost accounting becomes the need of running universities for higher education.It will be conductive to the improvement of administrative level and transparency,as well as the efficiency of running if we correctly define the concept of educational cost and perfect the cost accounting pattern according to practice. |
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| Keywords: | Higher education Cost accounting Cost control |
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