普通高等院校教育成本控制的研究

由于长期以来，人们视教育为消费和福利、视学校为非营利性机构的传统思维，使得我国教育部门和学校机构既没有提高教育资源利用效率的动力，也缺乏提高效率的外在压力。因此，高等学校必须转变观念，在行政管理运行中重视经营理念，强化成本控制意识，实现高等教育效益最大化。

Study on the Education Cost Control In Chinese Universities and Colleges

For a long time, the traditional thought that education has been regarded as consumption and welfare, and the schools have been viewed as non-profit organizations, this has made the education department and schools neither have the motivation to utilize the education resource efficiently, nor have external pressure to improve the efficiency. Therefore, the conception must be changed in the universities and colleges, management ideas must be focused in administration, cost control awareness must be enforced, and the profit can be maximized.