| 论高校成本核算与控制 |
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| 引用本文： | 陈少杏. 论高校成本核算与控制[J]. 广东经济管理学院学报, 2006, 21(2): 56-58 |
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| 作者姓名： | 陈少杏 |
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| 作者单位： | 广东工业大学,广东,广州,510090 |
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| 摘 要： | 为适应高等教育改革发展的需要，高校必须构建合理的成本核算和控制机制，努力降低办学成本，提高办学效益。本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
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| 关 键 词： | 高校 培养成本 办学效益 成本控制系统 |
| 文章编号： | 1672-4100（2006）02-0056-03 |
| 收稿时间： | 2006-02-27 |
On the Cost Accounting of Colleges |
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| Chen Shaoxing. On the Cost Accounting of Colleges[J]. Journal of Guangdong Institute of Business Administration, 2006, 21(2): 56-58 |
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| Authors: | Chen Shaoxing |
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| Abstract: | In order to reform and seek development, institutions of higher learning must establish a rational cost accounting mechanism to reduce the teaching cost and improve teaching efficiency. The paper expounds the content, accounting and how to establish accounting hypothesis, basis for costing account, indexes for cost a cost accounting system. |
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| Keywords: | institutions of higher learning cultivating cost teaching benefits cost accounting system |
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