普通高等学校教育成本管理探索

建立符合市场经济要求的高校财务管理体制，提升高校的竞争力，是当今高校财务管理体制改革的核心内容，是确保高校持续健康发展的现实要求。针对高校实际情况，在调查研究的基础上剖析高校教育成本的影响因素及存在问题，探讨高校教育成本管理模式、成本预算模式、成本控制模式的理论及实践，并提出完善高校教育成本管理的若干对策，为高校实行财务科学管理提供指导。

A Study of the Cost Management of Higher Education

To research on the education cost management, to establish an appropriate financial management system to requirement of market - oriented economy, and to increase the competitiveness, are the core contents of the financial management system reform, which will ensure the sustained and healthy development for the regular institutions of higher learning under current circumstances. With investigation and analysis on the influence factors to the education cost and the existing problems, this dissertation studies on the theory and practice of education cost management mode, the cost budget mode and cost control mode, and it offers tactics and practice guidance to improve the education cost management system and complete the modern financial management for the regular institutions of higher learning