【摘要】：政府撥款一直是我國(guó)高職院校辦學(xué)的主要經(jīng)費(fèi)來源,高職院校財(cái)務(wù)管理習(xí)慣于按上級(jí)主管部門核定的經(jīng)費(fèi)數(shù)額完成必要的支出,缺乏必要的成本觀念。隨著高等職業(yè)教育辦學(xué)體制的變化,職業(yè)教育投入多元化形成的政府、高校、債權(quán)人、社會(huì)投資人、受教育者等多方利益相關(guān)者對(duì)教育成本信息的需求日益強(qiáng)烈。在保證教學(xué)質(zhì)量的前提下,對(duì)高職院校的教育成本進(jìn)行分析,提出成本控制的思路,以促進(jìn)院校教育資源的科學(xué)配置,合理控制院校教育成本,提高教育資金的使用效益。
[Abstract]:Government appropriation has always been the main source of funding for higher vocational colleges in our country. The financial management of higher vocational colleges is accustomed to complete the necessary expenditure according to the amount of funds approved by the higher authorities, and lacks the necessary cost concept. With the change of higher vocational education system, the multi-stakeholders such as government, university, creditor, social investor, educatee and so on, which have diversified investment in vocational education, need more and more information on the cost of education. On the premise of guaranteeing teaching quality, this paper analyzes the educational cost of higher vocational colleges and puts forward the idea of cost control so as to promote the scientific allocation of educational resources in colleges and universities, reasonably control the educational costs of colleges and universities, and improve the utilization efficiency of educational funds.
【作者單位】： 廣西水利電力職業(yè)技術(shù)學(xué)院;
【基金】：廣西教育科學(xué)規(guī)劃課題“廣西水電職業(yè)教育集團(tuán)化多元辦學(xué)的研究與實(shí)踐”(項(xiàng)目編號(hào)2014JD309)
【分類號(hào)】：G717.5

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