【摘要】 高等院校作为高等教育产品的提供者和经营者,应该有效形成教育资源的优化配置。市场经济条件下,高等教育的经济效益和社会效益日益受到关注。应该探索一种适合高等院校教育产品的成本核算方法,不断提高成本管理水平,促进高等教育事业的健康发展。更多还原

【Abstract】 As the supplier and manager of higher educational products,colleges and universities have long been influenced by the traditional system which ignores the cost calculation and management and can’t form an optimal distribution of educational resources.During the transition period to the market economy,the economic profit and social profit of higher education becomes a matter of public concern.This article is aimed at exploring a method of cost calculation fit for the product of higher education,constantly improving the management level of product cost and promoting the sound development of our higher educational undertaking.更多还原