This paper discusses and analyzes the cost item setup of cpst assessment and thus lays a theoretical foundation for it 文中對教育成本核算的成本項目設(shè)置進(jìn)行探討,旨在為建立高校(高職)教育成本核算制度提供理論基礎(chǔ)。
By doing so , it hopes to offer relevant supports for universities in setting up a system of educational cost calculation 本文研究分析高校教育成本核算的理論和方法問題,旨在為高校建立教育成本核算制度提供相關(guān)支持。
The lack of educational resources objectively requires more attention to the economic benefit of running a school and the setup of higher vocational college educational cost assessment system is the primary measure to realize the requirement 摘要教育資源的短缺在客觀上要求辦學(xué)應(yīng)講究經(jīng)濟(jì)效益,建立高校(高職)教育成本核算制度是實現(xiàn)這一要求的重要舉措。
The thesis considers it necessary for universities to set up a system of educational cost calculation and then make this system both the main data channel of educational costs and a useful tool in educational supervision 對高校教育成本核算方法:會計核算法和會計調(diào)整法組織了較系統(tǒng)的探討。本文認(rèn)為高校應(yīng)建立教育成本核算制度,使之既成為產(chǎn)生教育成本數(shù)據(jù)的主渠道,又成為教育管理的有效工具。
Whereas it is immature to build a unified cost calculation system , the thesis suggests private universities set up the system first . the thesis also suggests that it is also feasible to make a transformation by using the current accounting data 鑒于目前在高教系統(tǒng)全面建立起教育成本核算制度,統(tǒng)一實行單軌制成本核算條件還不成熟,提出了現(xiàn)階段,可以在民辦高校中率先建立起教育成本核算制度,進(jìn)行成本核算的思路。