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随着我国高校依法自主办学法人地位的日渐确立,高校进行教育成本核算日益受到理论界和实务界的普遍关注,本文就基于作业成本法的高校教育成本报告的内容及其编制问题进行探讨,以期对我国高校教育成本核算制度的建立有所
With the gradual establishment of the legal status of independent colleges and universities run by the universities in our country, the cost accounting of colleges and universities has been paid more and more attention by both theorists and practitioners. This paper discusses the content of the cost of higher education based on the ABC and its compilation issues. The establishment of cost accounting system for higher education in our country has been established