| 高校发展成本浅析 |
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| 引用本文： | 郭必裕. 高校发展成本浅析[J]. 淮海工学院学报, 2002, 0(1) |
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| 作者姓名： | 郭必裕 |
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| 作者单位： | 南通工学院 江苏南通 |
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| 摘 要： | 在学校支出中,有一部分是着重于长远发展的一次性投入,需要历时数年甚至数十年其价值才能慢慢耗费于教育活动。这部分投入不属于教育成本,是教育的发展成本。高校同样存在发展成本。政府应在每年对高校的拔款中专列发展基金。分析了发展成本的功能、意义及其效益等。
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| 关 键 词： | 教育成本核算 发展成本 成本核算 |
A Simple Analysis on Developing Cost of Colleges and Universities |
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| Guo Biyu. A Simple Analysis on Developing Cost of Colleges and Universities[J]. Journal of Huaihai Institute of Technology:Natural Sciences Edition, 2002, 0(1) |
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| Authors: | Guo Biyu |
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| Affiliation: | Nantong Institute Nantong Jiangsu 226007 |
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| Abstract: | A certain part of the school expenditure does not belong to education cost, it is disposable input emphasized on long-range objective. Only it takes several years, even several ten years its value can expend to educational activity. This is development cost of education. From the points of economics, the development cost exists similarly in colleges and universities. This paper analyses the function, meaning, effectiveness and so on of development cost The Government should specially tabulate development fund in educational funds for colleges and universities every year. |
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| Keywords: | education cost accounting development cost cost accounting |
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