| 关于教育成本核算的若干思考 |
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| 引用本文： | 王福利,周剑杰.关于教育成本核算的若干思考[J].长春大学学报,2007,17(9M):24-27. |
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| 作者姓名： | 王福利 周剑杰 |
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| 作者单位： | [1]长春大学审计处,吉林长春130022 [2]长春大学计划财务处,吉林长春130022 |
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| 基金项目： | 吉林省教育厅重点教研课题（Sj05-05） |
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| 摘 要： | 近几年来，教育行业成为社会关注的十大行业之一，教育成本如何核算也成为热点话题。本文着重对教育成本的核算动因、教育成本核算的基本内容与建立教育成本会计学等方面加以分析，并提出新的思路。
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| 关 键 词： | 教育成本 教育成本核算 动因 |
| 文章编号： | 1009-3907（2007）05-0024-04 |
| 收稿时间： | 2007-06-27 |
Some thoughts on the education cost accounting |
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| WANG Fu-li,ZHOU Jian-jie.Some thoughts on the education cost accounting[J].Journal of Changchun University,2007,17(9M):24-27. |
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| Authors: | WANG Fu-li ZHOU Jian-jie |
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| Affiliation: | Audit Office, Changchun University, Changchun, Jilin, 130022 ; The Treasury Plan Office, Changchun Universty, Changchun, Jilin 130022 |
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| Abstract: | In recent years,education became one of the 10 trades that are of most concern in the society,how to do cost accounting of education has also become a hot topic. This paper focuses on the cause of cost accounting in education, the basic elements of cost accounting in education and the establishment of the educational cost accounting,propeses new ideas through analysing. |
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| Keywords: | education costs education cost accounting cause |
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