摘要
我国当前根据生均支出来确定教育成本,并据此制定学费标准存在不合理性。满足高校办学基本支出需要的目标成本,应该成为核算教育成本和制定学费标准的重要参考依据。
It is irrational to reckon the education cost and set the standard of tuition based on the training cost per student in China. The target cost that is needed to satisfy the basic expenditure of running a school should be the important basis for educational cost accounting and the standard of tuition.
出处
《内江师范学院学报》
2005年第3期35-38,共4页
Journal of Neijiang Normal University
关键词
教育成本
目标成本
成本核算
education cost
target cost
cost accounting
