民办高等学校成本研究

我国民办高校成本的核算对象是学生的培养成本，资金的收支与成本呈线形-直接联系，人才培养成本的最大化或最小化基本上可以在财务报表中得到反映。民办高校在面向市场办学的过程中，形成了成本项目独特、人才培养总成本低、成本结构单一等特点。民办高校既因此在一个不利的社会生存环境中而快速发展壮大，同时也对其办学质量提出严峻挑战。

Study on the Cost of Private Higher Education Institutions

Student training cost is counted as object in the cost of Chinese private higher education institutions. There are direct ties between fund income & expense and cost. It commonly reflects the maximum or minimum cost of talent educating on finance report forms. Chinese private higher education institutions runcolleges in light of market need to shape some traits,such as unusual cost element, less total cost and single cost structure. For these, private higher education institutions rapidly progress in disadvantage social circumstance, having to improve the educating quality.