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中小学校作为一种依赖拥有一定质量人力资源提供教育服务的事业单位,在其办学成本中,人力资源成本占有较大比重这是毋庸置疑的事实。但中小学教育属于义务教育阶段(本文所提中学教育主要是指初中教育),教育经费完全由政府负担,学校不存在成本核算的外在压
Primary and secondary schools as a reliance on a certain quality of human resources to provide education services institutions, in its running costs, human resources costs account for a large proportion of this is undoubted fact. However, primary and secondary education belong to the compulsory education stage (secondary education mentioned in this paper mainly refers to junior high school education), education funding is entirely borne by the government, the school does not exist external cost accounting