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进入20世纪90年代以来,高校开始大规模的扩招,管理幅度的加大和债务的压力迫使高校开始重视成本核算和成本管理。本文以云南省Y高校为例对高校教育成本进行了核算和分析,对高职教育成本的特点进行了重点分析,并提出了控制成本的关键点。
Since the 1990s, colleges and universities have started large-scale expansion of their enrollment. The increase of the management scale and the pressure of debt have forced colleges and universities to pay attention to cost accounting and cost management. In this paper, Y colleges and universities in Yunnan Province as an example of the cost of college education accounting and analysis of the characteristics of the cost of higher vocational education conducted a key analysis and put forward the key points of cost control.