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在高校管理体制改革的大背景下,高职院校越来越受到社会重视和认可。新形势下,高职院校教育成本核算和管理相对滞后,与高职院校的发展不相匹配,加强和改进高职院校成本核算势在必行。加大教育成本管理和控制可以降低教育成本,提高办学质量和效益,增强院校核心竞争力。本文结合成本核算、管理的相关理论和当前高等职业教育的发展现状,对高职院校教育成本核算的必要性与核算思路进行了深入研究,对教育成本的核算问题提出了相关建议,以期为高职院校教育成本核算提供有益参考。
Under the background of the reform of the management system of colleges and universities, higher vocational colleges are paid more and more attention and recognition by the society. Under the new situation, the cost accounting and management of higher vocational colleges lags behind and does not match the development of higher vocational colleges. It is imperative to strengthen and improve the cost accounting of higher vocational colleges. Increasing the cost of education management and control can reduce the cost of education, improve the quality and effectiveness of running a school and enhance the core competitiveness of colleges and universities. Based on the relevant theories of cost accounting and management and the current development of higher vocational education, this paper studies the necessity and accounting of higher education cost accounting and puts forward some suggestions on the accounting of education cost, Vocational education cost accounting provide a useful reference.