高校教育成本控制分析

伴随高等教育的改革和发展,高校教育成本呈现递增发展的趋势,其中既有为提升学校质量内涵的合理增长,也有许多造成资源浪费的不合理增长。高校的"非营利性",经费来源的无偿性以及高校财务管理体系不健全等原因共同造成了目前高校教育成本难以得到有效控制的局面。高校要健康、可持续地发展,必须树立成本意识,采取一系列有效的成本控制措施和手段,提高办学效益,实现社会效益和经济效益的有机结合。

On analysis of cost control at higher institution

With the reform and development of higher education,there is a growing tendency for the cost of higher education,which includes both the reasonable growth used to improve the quality connotation of the college and unreasonable one that is actually a waste of resources.The non-profit-making feature,the sources of funds with no obligation,plus the far-from-perfect financial system of the institution of higher learning all contribute to the uncontrollable situation of the cost of higher education.To develop healthily,and sustainably,the institution of higher learning must establish cost consciousness,and take a series of effective measures to put the cost under control so as to raise school-running efficiency and to bring about a combination of benefits both socially and economically.