刍议作业成本管理法下的高校生均教育成本控制

发布时间：2018-06-06 22:21

本文选题：作业成本管理 + 高校教育成本　；参考：《经济研究参考》2015年05期

【摘要】：正随着经济的发展,高等学校教育也在不断发展壮大,要求教学软硬件环境不断更新改善,且目前国内高校学生规模相对稳定,物价和人力资本支出水平不断上涨,高校生均成本必然呈现增长的趋势。而就在生均教育培养成本节节攀升的同时,我国高校却存在教育资源严重浪费的问题,这种矛盾产生的原因在于高校教育成本控制机制不健全,领导层普遍缺乏成本控制意识,不能适时应对环境形势变化对大学管理的新要求。因此,高校只有建立了有效的生
[Abstract]:With the development of economy, higher education is developing and expanding constantly, which requires the environment of teaching software and hardware to be updated and improved constantly. At present, the scale of college students in our country is relatively stable, and the level of price and human capital expenditure is rising constantly. The average cost of college students is bound to increase. However, while the cost of education and training is rising, there is a serious waste of educational resources in colleges and universities in our country. The causes of this contradiction are that the educational cost control mechanism of colleges and universities is not perfect, and the leadership generally lacks the consciousness of cost control. Unable to respond to the new requirements for university management due to changes in the environmental situation. Therefore, colleges and universities can only establish effective students
【作者单位】：广西财经学院;
【基金】：2013年广西教育厅“十二五”重点规划课题《高校生均教育培养成本核算及分析体系构建研究》,项目编号2013CW010阶段性成果
【分类号】：G649.2

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