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高等教育成本核算体系研究——以江西环境工程职业学院为例
引用本文:谢晟,彭东生.高等教育成本核算体系研究——以江西环境工程职业学院为例[J].南昌职业技术师范学院学报,2008(5):52-55.
作者姓名:谢晟  彭东生
作者单位:1. 江西农业科学院,330200
2. 江西环境工程职业学院,江西,南昌,330200
摘    要:高等教育学费收费标准如何确定以及高等教育成本等问题已经成为全社会关注的焦点。高等教育成本核算已经成为教育界和会计界研究的新课题。本文试图从学生在校学习期间耗费教育资源角度构建的高职教育成本核算体系来研究高等教育成本核算体系。

关 键 词:高职教育  学费标准  高职教育成本  教育资源耗费

Study of Cost Keeping System of Higher Education——Taking Jiangxi Vocational College of Environmental Engineering as an Example
Xie Sheng,Peng Dongsheng.Study of Cost Keeping System of Higher Education——Taking Jiangxi Vocational College of Environmental Engineering as an Example[J].Journal of Nanchang Vocational & Technical Techers' College,2008(5):52-55.
Authors:Xie Sheng  Peng Dongsheng
Institution:Xie Sheng , Peng Dongsheng
Abstract:How to decide the higher education tuition fees as well as the cost of higher education? The issues have become the focus of attention. The cost-accounting research of higher education has become a new topic. The writer tries to build a higher education cost-accounting system according to the cost of educational resources during students' study at school.
Keywords:higher education  standard fees  the cost of higher vocational education  the consumption of educational resources
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