试论高校教育成本核算

随着市场经济的不断发展。高等教育办学的投资体制已经呈现多元化的趋势，教育市场正在逐步形成，但是传统教育成本已经不能满足市场化和多元化的要求，那么要使高等教育可持续发展，就应该建立科学的高校人才培养成本的核算制度，合理使用资金和优化配置教育资源，使高校的经济效益和社会效益、教育成本与教育收益达到统一、协调发展。

Discussing the higher education cost accounting

With the constant development of market economy, the investment structure that higher education runs a school has already presented the pluralistic trend. The educational market is taking shape progressively, but the traditional education cost can't still respond to the requests. How to keep the sustainable development of higher education, a scientific system of personnel training cost accounting of university is provided by using the fund and educational resource in a rational way, thus combining the economic benefits of university and social benefit, educational cost and educational income.