摘 要:
近几年来,教育行业成为社会关注的十大行业之一,教育成本如何核算也成为热点话题。本文着重对教育成本的核算动因、教育成本核算的基本内容与建立教育成本会计学等方面加以分析,并提出新的思路。[著者文摘]
文章出处:
《长春大学学报》-2007年17卷09M期 -24-27页
Journal of Changchun University
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1009-3907(2007)05-0024-04
相关文章:
Some thoughts on the education cost accounting
WANG Fu-li,ZHOU Jian-jie ( Audit Office, Changchun University, Changchun, Jilin, 130022 ; The Treasury Plan Office, Changchun Universty, Changchun, Jilin 130022)
Abstract:
In recent years,education became one of the 10 trades that are of most concern in the society,how to do cost accounting of education has also become a hot topic. This paper focuses on the cause of cost accounting in education, the basic elements of cost accounting in education and the establishment of the educational cost accounting,propeses new ideas through analysing.[著者文摘]
Key words:
education costs; education cost accounting; cause
收稿日期: 2007-06-27
基金资助:
吉林省教育厅重点教研课题(Sj05-05)

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