| 高校教育成本核算的分析研究 |
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| 引用本文： | 刘敏. 高校教育成本核算的分析研究[J]. 广西财经学院学报, 2009, 22(2) |
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| 作者姓名： | 刘敏 |
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| 作者单位： | 广西师范学院,广西,南宁,530001 |
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| 摘 要： | 高校教育成本的核算是不断完善高等教育体制改革的需要,本文探讨了高校教育成本核算的内涵、意义、原则和会计科目的设置等几个方面的问题.
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| 关 键 词： | 高校 教育成本 成本核算 |
Analytical Study on Cost Accounting of University Education |
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| LIU Min. Analytical Study on Cost Accounting of University Education[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2009, 22(2) |
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| Authors: | LIU Min |
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| Affiliation: | Guangxi Teachers Education University;Nanning 530001;China |
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| Abstract: | Cost accounting of university education is the requirement of improving higher education system reform.This paper discussed the issues concerning cost accounting of university education,such as its connotation,significance,principles and settings of accounting subjects etc. |
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| Keywords: | college and university cost of education cost accounting |
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