论文部分内容阅读
政府拨款一直是我国高职院校办学的主要经费来源,高职院校财务管理习惯于按上级主管部门核定的经费数额完成必要的支出,缺乏必要的成本观念。随着高等职业教育办学体制的变化,职业教育投入多元化形成的政府、高校、债权人、社会投资人、受教育者等多方利益相关者对教育成本信息的需求日益强烈。在保证教学质量的前提下,对高职院校的教育成本进行分析,提出成本控制的思路,以促进院校教育资源的科学配置,合理控制院校教育成本,提高教育资金的使用效益。
Government funding has always been the main source of funding for the running of higher vocational colleges in our country. The financial management of higher vocational colleges accrues the necessary expenditure according to the amount of funds approved by the higher-level authorities and lacks the necessary cost concepts. With the changes in the system of running a higher vocational education, there is an increasing demand for education cost information from various stakeholders such as governments, colleges and universities, creditors, social investors and educators formed through diversified investment in vocational education. On the premise of ensuring the quality of teaching, this paper analyzes the cost of education in higher vocational colleges and puts forward the idea of cost control in order to promote the scientific allocation of educational resources in colleges and universities, rationally control the educational cost of colleges and universities, and improve the efficiency of using educational funds.