【摘要】 近年来,我国高等教育改革的市场化趋向日益明显,伴随着高等教育成本问题逐步成为社会焦点,以及高校面向社会自主办学法人主体地位的确立,规范高校成本核算的呼声日渐高涨。在这样的背景下,高校无论从自身强化成本效益意识,还是面向社会提供有效的成本信息的角度看,实施教育成本核算控制已成为必然。更多还原

【Abstract】 The marketization trend of our higher education reform has become more and more evident in recent years.With the fact that the cost issue of higher education becomes the focus of the society and the position of higher education as independent educational juridical person subject facing the society is established,the cry for regulating the cost accounting of higher education has been heard time and time again.Under this background,the implementation of cost accounting and control for higher education,no matter if it is self strengthening of cost-benefit consciousness or providing effective cost information for the society,has become a necessity.更多还原