| 高职院校办学成本与办学效益问题研究 |
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| 引用本文： | 张晓湘.高职院校办学成本与办学效益问题研究[J].湖南工业职业技术学院学报,2011,11(6):115-117. |
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| 作者姓名： | 张晓湘 |
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| 作者单位： | 湖南工业职业技术学院,湖南长沙,410208 |
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| 基金项目： | 湖南省教育科学“十二五”规划课题《高职院校专业群资源要素的优化配置研究》(XJK11BXJ002)阶段性研究成果 |
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| 摘 要： | 阐述了高职院校办学成本及其构成、办学效益及其内涵,分析了办学成本与办学效益的关系,提出了高职院校成本核算体系基本设计框架要求,论述了高职院校加强成本核算管理提高办学效益的主要途径:建立健全成本核算体系,加强成本控制与管理,倡导节约型校园建设,建立效益评价体系,推广目标经济责任制。
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| 关 键 词： | 成本核算 经济效益 社会效益 高职院校 |
Study on the Costs and Benefits of Vocational Schools |
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| ZHANG Xiao-xiang.Study on the Costs and Benefits of Vocational Schools[J].Journal of Hunan Industry Polytechnic,2011,11(6):115-117. |
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| Authors: | ZHANG Xiao-xiang |
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| Affiliation: | ZHANG Xiao-xiang (Hunan Industry Polytechnic, Changsha 410208, Hunan) |
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| Abstract: | This paper discusses the higher vocational colleges running cost and its constitution,The benefit of running a school and on the foundation of connotation,h proposes the cost accounting system in higher vocational colleges basic design framework, discussed the higher vocational colleges to strengthen cost accounting management to improve the benefit of running a sehcol the main ways： establishing and perfecting the cost accounting system, strengthening the cost control and management, promoting economical campus construction, ostablishing performance evaluation system, and promoting the objectives of the economic responsibility system. |
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| Keywords: | cost accounting the economic efficiency the social efficiency higher vocational colleges |
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