资源描述：
《高校教育成本核算及成本分担机制的思考（reflection on cost accounting and cost sharing mechanism of higher education）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、高校教育成本核算及成本分担机制的思考（ReflectiononcostaccountingandcostsharingmechanismofHigherEducation）ReflectiononcostaccountingandcostsharingmechanismofHigherEducationThoughtsoncostaccountingandcostsharingmechanismofhighereducationinstitutions2009-02-0321:54:44Abstract
2、:thecostoftalenttraininginuniversitiesishowmuch,howtosharethecostofeducation,andthehighorlowtuitionfees,hasbecomeahottopicofpublicconcern.Aroundtheeducationfundsshortageanddifficultyaswellasthetuitionprobleminsocialcirclesfromdifferentangles,eachoneaccor
3、dingtohislights,publishedalotofopinionsandsuggestions.Thisarticleintendstoparticipateinthediscussiononthecostaccountingandsharingofhighereducation.Keywords:educationcost,costaccounting,costsharing,educationinvestment,universityfeesThePartyCongressclearly
4、pointedout:"educationmustbeplacedinastrategicpriority,andstrivetoimprovethewholenation'smoralandscientificandculturallevel,thisistherootofChina'smodernizationplans".Inthepasttenyears,highereducation,asanimportantfrontintheprocessofrejuvenatingthecountryt
5、hroughscienceandeducation,hasexpandedthescaleofenrollmentanddeepenededucationalreform,thusachievingahistoricleapforwardinreformanddevelopment.However,inatimeofrapidgrowth,developmentandeducationinvestmentshortagehasbecomeincreasinglyprominent,lackoffunds
6、andtheplightoftheincreasinglyhighcostofrunning,promptedustostudyoneducationcostaccountingandcompensation.First,highereducationcostaccountinganditsnecessityThecostofhighereducationreferstothesumofthevalueofeducationalresourceswhichcanbemeasuredbymoneyinor
7、dertotrainallkindsofprofessionals.Itisanimportantindextoreflectthemanagementlevelandefficiencyofschool.Thecostaccountingofhighereducationreferstotheuseofcertainmethodsoftrainingtheprocesscostofrecording,measurement,andcollectionanddistributionaccordingto
8、thecostobject,calculatethetotalcostaccountingbehavioreducationandaverageeducationcost.Theprocessofeducationalcostaccountingisnotonlytheprocessofcollecting,distributingandobjectificationoftheconsumptionofeducation,butalsoth
