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高职教育成本是受教育者接受高职教育服务而耗费的资源价值,对高职教育进行成本核算,可以促进高职院校树立成本观念,重视投资的办学效益,提高资金合理利用效率,评价教育服务质量的业绩效果。因此,高职院校为提高办学质量,培养更多的优质学生,就需要通过教育成本核算,合理有效地配置教育资源,推动教育事业的健康发展。
The cost of higher vocational education is the resource value consumed by educating students when they receive higher vocational education services. The cost accounting of higher vocational education can promote the concept of cost in higher vocational colleges, pay attention to the efficiency of running a school and improve the efficiency of capital utilization, Performance of education service performance. Therefore, in order to improve the quality of running a school and cultivate more high-quality students, higher vocational colleges need to allocate educational resources rationally and effectively to promote the healthy development of education through education cost accounting.