国有民营院校教育成本核算体系设计.pdf

沈阳理工大学硕士论文 ABSTRACT toaccelerate in the witheducationalreform the Designsummary paces educationcost ofthestate-rununiversitiesand accountingsystems private colleges， thestructureofeducation thesituationof in The presents developmentpluralism state—run universitiesand runinorderto second private colleges sponsor and ofthe statusofa to collegesschool，haveindependent legal onthe business are schoolareas． carry independentaccounting，thereindependent researchof thestate—run universitiesand So，the strengthening private coileges。 educationalcostisto therelationsbetween and of confirming ownership ofseconduniversitiesand assetsbetweenfirst correctly。divide enterprises colleges classschoolandseconduniversitiesand seconduniversitiesand coileges，make real a ofthe become of school colleges independentaccounting，subjectrunning andhave profit-and-lossresponsibilityimportantmeanings． The this istoconfirm cost and of educational groundworksubject accounting main foundationandmet