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dc.contributor.advisor卢永华
dc.contributor.author杨丽红
dc.date.accessioned2016-01-13T03:12:47Z
dc.date.available2016-01-13T03:12:47Z
dc.date.issued2013-07-19 16:22:44.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76152
dc.description.abstract长期以来,高校作为国家财政拨款的事业单位,一切开支都由国家财政承担,因此,高校在办学过程中仅用预算作为控制指标,只讲究社会效益,不重视经济效益,更没有成本意识,造成了国有资产的严重浪费甚至被非法利用。随着我国经济的发展,高校也被推向市场,这要求高校在讲究社会效益的同时也要更加注重经济效益,考虑高校的长远发展。因此,高校必须重视教育成本,明确教育成本核算的重要作用,只有这样才能让高校教育更好的服务于社会。目前高职高专教育作为高校教育的一个分支、一个组成部分,在对国家教育发展推动中起着至关重要的作用;高职高专教育培养的对象既有其特殊性,也有其社会性。该类院校培养的学生主要是为了社会的就业、行业的发...
dc.description.abstractLong-term since,as institutions of state funding, all expenses are undertaken by the state finance, therefore, in the process of running colleges and universities use the budget as the only control, only pays attention to the social benefit, do not pay attention to the economic benefits, even without the consciousness of cost, caused a serious waste of state-owned assets and even illegal use.With ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=37003&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=41800
dc.subject高职高专
dc.subject成本核算
dc.subject成本项目
dc.subjectIn Higher Vocational Colleges
dc.subjectCost keeping
dc.subjectCost sharing
dc.subjectThe cost of the project
dc.title高职高专教育成本若干问题探析
dc.title.alternativeSome Problems on the Cost of Education in Higher Vocational Colleges
dc.typethesis
dc.date.replied2013-04-20
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士(MPACC)
dc.description.note学号:X2006157143


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