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独立学院是普通本科高等学校与社会力量利用非国家财政性经费合作举办的实施本科学历教育的高等学校,他与其他公办高校相比的特殊性就是“自主办学、自负盈亏”。这就使得各相关利益方更加关注学院办学效益,而办学成本的管理对优化资源配置,提高办学效益以及独立学院实现内涵发展、转型发展有着更加不可小觑的作用。但是成本核算体制的不健全实际反映出整个财务制度的不完善,因此加强独立学院成本核算的同时实际就是不断提高整个
Independent colleges are colleges and universities that carry out bachelor’s degree education jointly organized by ordinary undergraduate colleges and universities and social forces using non-state financial funds. Compared with other public colleges and universities, the uniqueness of independent colleges is “self-study and self-financing”. This makes all relevant stakeholders pay more attention to the efficiency of running a school, and the management of running costs has a more significant role in optimizing the allocation of resources, improving the efficiency of running a school, and achieving the development of the connotation and the transformation and development of independent colleges. However, the unsoundness of the cost accounting system actually reflects the imperfection of the entire financial system. Therefore, strengthening the cost accounting of an independent college is actually continuously improving the entire