节点文献
高等学校教育成本核算的探讨
The Discussing for Education Cost in the Institutions on High Learning Management
【摘要】 随着高等教育体制改革的不断深入,市场经济在高校发展中表现出了越来越强劲的势头,给教育成本的核算提出了越来越高的要求,以前"流水账"的简单算账、记账形式不得不淘汰。高校教育成本核算成为高校财务管理的一个重要课题。
【Abstract】 ?The state-owned property management of institutions of high learning is a system project. Besides government′s macroscopic adjustment and control, the institute itself should bring the management of whole staff and whole process into effect. Thus could prevent state-owned property′s running off in order to raise the usage performance and economic performance of state-owned property
【关键词】 高等学校;
教育成本;
会计核算;
程序;
【Key words】 institutions of high learning; state-owned property; management; counter plan;
【Key words】 institutions of high learning; state-owned property; management; counter plan;
- 【文献出处】 哈尔滨商业大学学报(社会科学版) ,Learned Journal of Heilongjiang Financial College , 编辑部邮箱 ,2003年01期
- 【分类号】G647.5
- 【被引频次】2
- 【下载频次】51