| 摘要: |
| 随着高校的迅速发展,高校教育成本管理已逐渐成为高校财务管理的重要内容。长期以来,中国高校存在成本管理意识淡薄、成本核算不科学、成本效益低下等问题,这与中国高校教育成本管理体系不健全有很大关系。高校应从战略成本管理角度构建决策层、管理层、执行层、监督层和考核激励层等层面的高校教育成本管理体系。高校应提高成本管理意识,强化成本预算管理,建立健全教育成本核算制度,建立健全成本管理考核激励机制,以提高办学效益,实现高校的可持续发展。 |
| 关键词: 高校 教育成本 管理体系 |
| DOI：10.13216/j.cnki.upcjess.2015.06.0005 |
| 分类号:F275.5 |
| 基金项目: |
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| On the Construction and Implementation of Educational Cost Management System for Colleges and Universities |
|
HU Bing
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(Financial Department, China University of Petroleum, Qingdao, Shandong 266580, China)
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| Abstract: |
| With the rapid development of colleges and universities, the education cost management has become an important content of financial management at universities. At present, there are many problems existing in Chinese universities, such as weak consciousness of cost management, unscientific cost accounting, low cost-effectiveness, etc. which have a close relationship with the imperfect management system of educational cost. From the perspective of strategic cost management, we should construct the educational cost management system, which includes the decision-making, management, executives, monitoring and evaluation layer. Colleges and universities should improve the awareness of cost management, strengthen the cost budget management, establish and perfect the education cost accounting system, and construct a sound incentive mechanism of cost management so as to enhance the school-running benefit and achieve sustainable development of colleges and universities. |
| Key words: colleges and universities education cost management system |
