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高校教育经费主要来源为政府财政拨款,为适应时代发展要求,必须考虑高校办学经济效益,应对生源逐步减少,国家投入有限现实状况。介绍当前高校教育成本核算的内涵与特点,分析现状及存在的主要问题,提出进行教育成本核算的必要性和可行性及相应措施,合理配置高校资金,保障高校持续、稳定和健康发展。
In order to meet the requirements of the development of the times, the main source of funding for higher education is government funding, which must take into account the economic benefits of running a university and the gradual reduction of students and the limited reality of state investment. This paper introduces the connotation and characteristics of current university cost accounting, analyzes the status quo and existing problems, puts forward the necessity and feasibility of accounting for cost of education and corresponding measures, and rationally allocates college funds so as to ensure the sustainable, steady and healthy development of colleges and universities.