高职院校办学成本与办学效益问题研究

摘要

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.%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。