中文摘要：

在指导高校制定学校的发展定位规划工作中,发现很多高校由于缺乏对本校办学成本的核算和分析,导致求大求全,学校的办学效益和质量都不高,办学特色也不鲜明.从国家现有的对高校设置的基本条件和政策规范入手,结合本地实际,对高校办学成本作一个基本的梳理,以益于各高校加强成本核算,提高办学效益,更加科学地制定好高校的发展定位规划.

英文摘要：

It was found that many universities tended to become big and comprehensive when they made master plans for devel- opment. They hardly checked and considered the school-- running cost, which resulted in unsatisfactory benefit and quality without distinctive characteristics. In this paper the author intends to make an analysis on school--running cost for higher edu- cation based on the local situation and the present state policies and rules for basic conditions to set up a university. The study has a purpose to enhance the universitiesrcost checking consciousness,help them work out their master plans with a more scien- tific orientation so as to increase school--running benefit.