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一、实施教育培养成本核算是高等学校财务与会计制度改革的方向(一)核算高等学校教育培养成本的必要性高等学校教育培养成本信息非常重要,它是政府加强高校管理、进行宏观调控、制定学费收费标准的重要依据;是保障学生及家长知情权的现实需要;是计量教育投资经济效益的重要前提。现行的高等学校财务与会计制度没有规定要求核算高等教育培养成本,由于教育培养成本核算的难度很大,各个高
First, the implementation of education and training cost accounting is the direction of higher education and accounting system reform (A) The need for accounting for higher education costs Training higher education cost information is very important, it is the government to strengthen the management of colleges and universities, macro-control, the development The important basis for tuition fees is the actual need to protect students and parents’ right to know. It is an important precondition for measuring the economic benefits of education investment. The existing institutions of higher learning finance and accounting system does not require accounting for the cost of higher education, education and training cost accounting is very difficult, high