文章拟从高校教育成本核算及其分担方面参与探讨。
The paper talks about the education cost keeping and cost shares responsibility in higher institution.
但目前对于高校教育成本核算的研究还处于起步阶段。
But now the study of educational cost calculation of institutions of high education is just beginning.
高校教育成本核算，有利于加强财务管理体制改革，提高办学效益。
Cost accounting of higher education is of benefit to sy st em reform of financial administration and raising the costbenefit of running education.
高校教育成本管理研究对国家宏观管理和高校微观办学有着重要的意义。
The study on university educational cost management has important meaning to national macro-management and university's microcosmic running a school.
如何计算高校教育成本，设计一套适合我国高校成本核算的方法是一个亟待解决的问题。
We urgently need to develop an appropriate method to calculate the university educational cost in our country.
文章分析了高职院校教育成本核算存在的问题，提出了提高高校教育成本核算与控制水平的措施。
This paper analyzes the educational cost of the vocational colleges problems, put forward to improve higher education cost accounting and control measures of level.
因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。
Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.
高校收费的理论依据是“教育成本分担理论”和“谁受益谁付费”的公平原则。
The university charge, theoretically, is based on the impartial principles of "Division Theory of Educational Cost" and "the Benefited Pay".
高等学校教育成本核算是高校管理的一个重要组成部分，也是高校财务管理中的一个重要环节。
The educational cost management of higher education is an important park of college administration and a key link of the college financial management as well.
文中对教育成本核算的成本项目设置进行探讨，旨在为建立高校（高职）教育成本核算制度提供理论基础。
This paper discusses and analyzes the cost item setup of educational cost assessment and thus lays a theoretical foundation for it.
本文在对高校教学成本进行概念、内涵辨析和实证研究的基础上，运用有关理论，对高校教学成本的测算方法进行了初步的探讨，以期能为高校核算教学成本及教育成本提供参考价值。
On the basis of the analysis of the connotation and the evidence-based study, the essay USES some theories concerned to discuss the calculation method on teaching-cost in higher school.
教育成本核算是高校加强教育资源管理和利用，提高办学效益的有效途径；
The date of educational costs is constantly drawing attention from university supervisors, investors, governments, and students' families.
本文从理论上探讨了教育成本核算的问题，并从成本管理的角度讨论了高校加强资金管理、提高资金使用效益的基本思路。
Therefore, it is becoming more and more important to optimize the configuration of the education resources and to improve the using efficiency of the education funds.
本文从理论上探讨了教育成本核算的问题，并从成本管理的角度讨论了高校加强资金管理、提高资金使用效益的基本思路。
Therefore, it is becoming more and more important to optimize the configuration of the education resources and to improve the using efficiency of the education funds.
应用推荐