高等学校教育成本控制探析

随着高校管理体制改革的推进,中国高校的自主权正在日益加强,市场经济和社会发展需要中国的高等学校必须越来越直接的面对市场。办教育需要消耗教育资源,教育投入要讲经济效益。要维持高校良性运转,需要有强烈的成本控制意识,也要按照市场经济规模核算成本。因此,应完善学校法人治理结构,加强高校内部控制建设,构建高校成本控制组织系统。

An Analytical Study of the Cost Control in Higher Education

With the advancement of reforms in the management system of universities, China universities are gaining more and more independence.The market economy and the social development require China universities to meet the challenges of the market more directly. Education needs educational resources, and the economic efficiency should be paid attention to if we invest in the higher education .To keep universities running well cost control could not be overstressed .Universities are supposed to work out the cost according to their scale, to improve the cost control structure, to strengthen the inner control construction and to set up the organizational system of the cost control.