| 关于教育成本核算的若干思考 |
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| 作者单位： | 长春大学审计处 吉林长春130022(王福利)，长春大学计划财务处 吉林长春130022(周剑杰) |
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| 摘 要： | 近几年来,教育行业成为社会关注的十大行业之一,教育成本如何核算也成为热点话题。本文着重对教育成本的核算动因、教育成本核算的基本内容与建立教育成本会计学等方面加以分析,并提出新的思路。
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| 关 键 词： | 教育成本 教育成本核算 动因 |
Some thoughts on the education cost accounting |
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| Authors: | WANG Fu-li ZHOU Jian-jie |
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| Abstract: | In recent years,education became one of the 10 trades that are of most concern in the society,how to do cost accounting of education has also become a hot topic.This paper focuses on the cause of cost accounting in education,the basic elements of cost accounting in education and the establishment of the educational cost accounting,proposes new ideas through analysing. |
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| Keywords: | education costs education cost accounting cause |
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