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高职院校生均成本是衡量高职办学水平和实力的一项重要指标,为此本文对生均成本这一体系做了深入的分析研究,首先从解读培养成本内涵入手,着重分析了培养成本与生均成本之间的关系。培养成本是影响生均成本的关键因素,也是生均成本核算中的重要指标,为此第二部分全面分析了培养成本的构成。而且在这样的基础上详细论述了生均成本的核算体系。
The per student cost of higher vocational colleges is an important index to measure the level and strength of higher vocational education. To this end, this paper makes an in-depth analysis and research on the per student cost system. First of all, starting with the analysis of the training cost connotation, The relationship between cost and cost per student. Training costs are the key factors affecting the average cost of living, but also an important indicator of cost per student, so the second part of a comprehensive analysis of the composition of training costs. And on this basis, it elaborates on the accounting system of cost per student.