高等教育学生培养成本核算的思索

对高等教育学生培养成本核算的研究，其目的是为补偿教育耗费、确定收费标准，制定教育发展规划，衡量教育投资效果提供客观依据；为在现行经济体制和财会制度与学生培养成本核算内在要求不一致的条件下，探索高校学生培养成本的核算方法。

By Studying the Educational Costs of a University Student

By studying the educational costs of a university student ,the authors of this article aim at providing evidence to explore various financial resources of educational support, to set standards for collection of tuition and fees, to make out educational development schemes, and to evaluate educational investments. What's more, they seek the ways to work out the educational costs of a university student under the circumstances when the current economic and financial system don't meet the internal requirements of the cost finding of a university student.