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高等教育成本核算问题的探讨
引用本文:李军,席卫华.高等教育成本核算问题的探讨[J].财务与金融,2011(2):61-63.
作者姓名:李军  席卫华
作者单位:河北北方学院财务处,河北省张家口,075000
摘    要:高等学校作为以教学科研活动为中心的事业单位,虽然不像企业那样直接从事物质资料等有形产品的生产和销售,但同样存在"投入"与"产出"的经济活动,本文通过对高校教育成本概念的界定,成本项目的设立,以及对在教育成本核算中遇到的一些特殊情况进行了初步的探讨,以期对高校建立成本核算制度,实行成本管理有所裨益.

关 键 词:高校  教育成本  成本项目

Study on the Education Cost Accounting of Chinese Universities
LI Jun,XI Wei-hua.Study on the Education Cost Accounting of Chinese Universities[J].Accounting and Finance,2011(2):61-63.
Authors:LI Jun  XI Wei-hua
Institution:Financial Department,Hebei North University,Zhangjiakou 075000
Abstract:Although colleges and universities has taken teaching and scientific research as the main work,but it is not like enterprises to be engaged in production and distribution of tangible products,there still exist economy activities of "investment" and "producing".This paper hopes to set up cost accounting system and realize cost management in colleges and universities by defining the cost concept of higher education,establishing cost items and investigating the special problems on cost accounting in this paper.
Keywords:Colleges and Universities  Education Cost  Cost Item
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