湖南工业职业技术学院学报
湖南工業職業技術學院學報
호남공업직업기술학원학보
JOURNAL OF HUNAN INDUSTRY POLYTECHNIC
2011年
6期
115-117
,共3页
成本核算%经济效益%社会效益%高职院校
成本覈算%經濟效益%社會效益%高職院校
성본핵산%경제효익%사회효익%고직원교
cost accounting%the economic efficiency%the social efficiency%higher vocational colleges
阐述了高职院校办学成本及其构成、办学效益及其内涵，分析了办学成本与办学效益的关系，提出了高职院校成本核算体系基本设计框架要求，论述了高职院校加强成本核算管理提高办学效益的主要途径：建立健全成本核算体系，加强成本控制与管理，倡导节约型校园建设，建立效益评价体系。推广目标经济责任制。
闡述瞭高職院校辦學成本及其構成、辦學效益及其內涵，分析瞭辦學成本與辦學效益的關繫，提齣瞭高職院校成本覈算體繫基本設計框架要求，論述瞭高職院校加彊成本覈算管理提高辦學效益的主要途徑：建立健全成本覈算體繫，加彊成本控製與管理，倡導節約型校園建設，建立效益評價體繫。推廣目標經濟責任製。
천술료고직원교판학성본급기구성、판학효익급기내함，분석료판학성본여판학효익적관계，제출료고직원교성본핵산체계기본설계광가요구，논술료고직원교가강성본핵산관리제고판학효익적주요도경：건립건전성본핵산체계，가강성본공제여관리，창도절약형교완건설，건립효익평개체계。추엄목표경제책임제。
This paper discusses the higher vocational colleges running cost and its constitution,The benefit of running a school and on the foundation of connotation,h proposes the cost accounting system in higher vocational colleges basic design framework, discussed the higher vocational colleges to strengthen cost accounting management to improve the benefit of running a sehcol the main ways： establishing and perfecting the cost accounting system, strengthening the cost control and management, promoting economical campus construction, ostablishing performance evaluation system, and promoting the objectives of the economic responsibility system.
