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我国重视教育工作的开展,旨在通过教育渠道来培养职业性人才,为社会各个领域提供重要的人才支撑。为应对当前问题,应重视高职教育工作的有效开展,做好教育成本的有效核算,是保证高职院校可持续运行的重要前提。当前,由于受到多种因素的影响,使得高职院校教育成本核算管理工作陷入困境,制约着高职院校的正常运行。为此,本文就高职院校教育成本核算及控制措施予以分析与探究。
Our country attaches great importance to carrying out educational work, aiming at cultivating professional talents through educational channels and providing important personnel support in all fields of society. In order to cope with the current problems, we should attach importance to the effective development of higher vocational education and do an effective accounting of education costs, which are important preconditions for ensuring the sustainable operation of higher vocational colleges. At present, due to the influence of many factors, the cost accounting management of higher vocational colleges is in a difficult position, which restricts the normal operation of higher vocational colleges. Therefore, this article analyzes and probes into the education cost accounting and control measures in higher vocational colleges.