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采用数理统计方法核定的高等教育成本不能反映真实、合理的成本需要,容易掩盖教育支出中存在的绩效问题。规范的教学计划和统一的毕业生质量要求决定了高等教育需要有标准成本投入,该标准成本应作为财政拨款、收费定价的依据。高等教育标准成本可以根据高校设置要求、办学条件、教学计划、费用定额等标准进行测算。
The cost of higher education approved by mathematical statistics can not reflect the real and reasonable cost needs and can easily cover the performance problems existing in education expenditure. The standardized teaching plan and the unified quality requirements of graduates determine that higher education needs a standard cost input, and the standard cost should be used as the basis for financial appropriation and charging pricing. The standard cost of higher education can be calculated according to the requirements of university setting, school conditions, teaching plans, and expenses quotas.