高职院校的教育问题一直就是广受社会各界关注的一个话题,与世界上其他所有事物一样,教育也离不开成本,若是没有投入,很难看到教育的收获。所以,人们对高职院校教育成本核算高度重视,想要加强教育成本管理,就应该对其分担问题进行深入思索。本文希望通过对高职院校教育成本核算及分担问题的探讨,力求在教育成本这方面做到尽善尽美,从而降低教育成本,提高办学效益。 The issue of education in higher vocational colleges has always been a topic that has drawn much attention from all sectors of society. Like everything else in the world, education can not be without its costs. It is hard to see the gains of education without investment. Therefore, people attach great importance to the cost accounting of higher vocational education. If we want to strengthen the cost management of education, we should think deeply about its sharing. This article hopes through to the higher vocational colleges education costing and the share question discussion, seeks to make the education cost perfect in this aspect, thus reduces the education cost, enhances the school benefit.