How to adjust the thought in new situation , arrange the resources , speed up the reform , strengthen the efficiency and service function is well worth discussing 职业教育在新形势下如何调整思路，整合资源，加快改革，增强办学效益和服务功能，是个值得探讨的课题。
Comprehensive consideration should be given from schools , society and governments to improve the quality of rmvte due to the characters of systemic projects of rmvte 因为农村职业技术教育的系统工程性特点，在解决的思路上也应从学校、社会和政府部门等综合考虑以提高办学效益。
The specialty construction is a main task and key work in the basic teaching construction of colleges and universities , and it is directly related to enhancing the teaching quality and efficiency 摘要专业建设是高等学校教学基本建设的主要任务和重点内容，是提高教学质量和办学效益的关键。
Actually education itself is an important productive investment . it consists of both investment and product . so , it is necessary to stress effectiveness 其实高校教育也是一种重要的生产性投资，有投入和产出，应该讲究教育办学效益，尤其在教育经费不足的情况下，更要进行高校教育成本核算。
In order to reform and seek development , institutions of higher learning must establish a rational cost accounting mechanism to reduce the teaching cost and improve teaching efficiency 摘要为适应高等教育改革发展的需要，高校必须构建合理的成本核算和控制机制，努力降低办学成本，提高办学效益。
To reach complementary advantages and improve university level and efficiency in university management , we should see the real operation process , integration state and management innovation after merging 要想达到优势互补，提高办学层次和办学效益，还要看实际的运作过程、合并后的融合状况及管理创新。
Therefore , in order to carry on the stratagem of education and further universities " learning , it is profound considering that how to better and efficiently use and allocate these resources in order to improve the utility rate 因此，研究如何合理配置和有效利用资源提高高校资源使用效率，对实施科教兴国战略和提高办学效益具有深远意义。
As the function and responsibility of a university itself is extending , universities have to pay more attention to the application and innovation of management accounting and try to improve management ability and running interests 大学本身的职责职能也在不断拓展和延伸，所有这些都要求高校高度重视管理会计的应用和创新，提高管理水平和办学效益。
The university took the personnel training and the knowledge innovation important base , its human resources management level is affecting university ' s education quality , the scientific research level and the school benefit to a great extent 摘要高校作为人才培养和知识创新的重要基地，其人力资源管理水平在很大程度上影响着高校的教育质量、科研水平和办学效益。
Because of discipline integration and cross - penetrating among multi disciplines , the university after amalgamating has realized resource - sharing and advantage complementary and improved the level and efficiency in university management of running a university 合并后的高校由于合并促进了学科交叉、融合，实现了资源共享和优势互补，提高了办学层次和办学效益。
