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土地成本是高校教育培养成本核算的难点问题之一。文章在分析高校土地复杂性和会计核算局限性的基础上,提出了以片区综合地价为基础,计量高校土地成本的方法。
Land cost is one of the most difficult problems in the cost accounting of college education. Based on the analysis of college land complexity and accounting limitation, the article puts forward a method to measure the college land cost based on the integrated land price.