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高职院办学成本的高低是衡量高职院办学效益的重要指标之一。为适应高职教育改革的需要,必须进行高职院办学成本核算,建立对高职院投入的科学论证和效益评估机制。本文将从高职院办学成本的计算对象、计算期间、计算内容等方面探讨高职院办学成本测算,不断降低高职院办学成本,提高高职院办学效益。
The cost of running a higher vocational college is a measure of the effectiveness of higher vocational colleges to run an important indicator of one. In order to meet the need of the reform of higher vocational education, it is necessary to carry out the cost accounting of running higher vocational colleges and establish the scientific argumentation and benefit evaluation mechanism invested in higher vocational colleges. This article will discuss the calculation of the cost of running a higher vocational college from the calculation object, calculation period and calculation content of the cost of running a higher vocational college, and continuously reduce the cost of running a higher vocational college and improve the efficiency of running a higher vocational college.