论文部分内容阅读
随着我国经济发展水平的不断提高,素质教育改革在深入开展当中,高职院校作为专业技术人员培养的基地,在办学特色上与办学宗旨上非常鲜明,在办学体制上也要不断转变,在追求社会效益的同时也要注重教育成本核算制度的构建,进而顺应时代发展潮流。本文主要对高职院校统一成本核算制度构建进行了分析,进而表现做好统一成本核算对高职院校发展的重要性。
With the continuous improvement of the level of economic development in our country, the reform of quality education is carried out in depth. As a base for the cultivation of professional and technical personnel, higher vocational colleges are very distinct in the characteristics of running a school and the mission of running a school. They must also constantly change their educational system, In the pursuit of social benefits, we must also pay attention to the construction of education cost accounting system, and then follow the trend of development of the times. This article mainly analyzes the construction of a unified cost accounting system in higher vocational colleges, and then shows the importance of doing a unified cost accounting to the development of higher vocational colleges.