高职院校教育成本分析与控制
发布时间：2018-07-18 07:35
【摘要】：政府拨款一直是我国高职院校办学的主要经费来源,高职院校财务管理习惯于按上级主管部门核定的经费数额完成必要的支出,缺乏必要的成本观念。随着高等职业教育办学体制的变化,职业教育投入多元化形成的政府、高校、债权人、社会投资人、受教育者等多方利益相关者对教育成本信息的需求日益强烈。在保证教学质量的前提下,对高职院校的教育成本进行分析,提出成本控制的思路,以促进院校教育资源的科学配置,合理控制院校教育成本,提高教育资金的使用效益。
[Abstract]:Government appropriation has always been the main source of funding for higher vocational colleges in our country. The financial management of higher vocational colleges is accustomed to complete the necessary expenditure according to the amount of funds approved by the higher authorities, and lacks the necessary cost concept. With the change of higher vocational education system, the multi-stakeholders such as government, university, creditor, social investor, educatee and so on, which have diversified investment in vocational education, need more and more information on the cost of education. On the premise of guaranteeing teaching quality, this paper analyzes the educational cost of higher vocational colleges and puts forward the idea of cost control so as to promote the scientific allocation of educational resources in colleges and universities, reasonably control the educational costs of colleges and universities, and improve the utilization efficiency of educational funds.
【作者单位】： 广西水利电力职业技术学院;
【基金】：广西教育科学规划课题“广西水电职业教育集团化多元办学的研究与实践”(项目编号2014JD309)
【分类号】：G717.5
[Abstract]:Government appropriation has always been the main source of funding for higher vocational colleges in our country. The financial management of higher vocational colleges is accustomed to complete the necessary expenditure according to the amount of funds approved by the higher authorities, and lacks the necessary cost concept. With the change of higher vocational education system, the multi-stakeholders such as government, university, creditor, social investor, educatee and so on, which have diversified investment in vocational education, need more and more information on the cost of education. On the premise of guaranteeing teaching quality, this paper analyzes the educational cost of higher vocational colleges and puts forward the idea of cost control so as to promote the scientific allocation of educational resources in colleges and universities, reasonably control the educational costs of colleges and universities, and improve the utilization efficiency of educational funds.
【作者单位】： 广西水利电力职业技术学院;
【基金】：广西教育科学规划课题“广西水电职业教育集团化多元办学的研究与实践”(项目编号2014JD309)
【分类号】：G717.5
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