高等学校办学成本研究

Research on Education Costing for Colleges and Universities

高等学校办学成本的探讨由来已久,但目前并没有一个操作性比较强的核算体系,原因就是现行的高等学校会计核算体系不能直接进行成本核算,高等学校会计制度的修订给高校成本核算带来了契机,因为开始引入成本核算所需的权责发生制。高校办学成本核算应解决好成本核算对象、成本核算项目、成本核算期间、成本核算方法等方面的问题,以期增强高校办学成本的可操作性及有用性。

The education cost for colleges and universities has been studied and discussed for a long time,however we still don’t have an accounting system that has relatively strong operability.The reason is the current accounting system for colleges and universities cannot do direct cost accounting.The emendation of the accounting system in colleges and universities has brought juncture to cost accounting because of the introduction of accrual basis.Cost accounting object,cost accounting project,cost accounting period,cost accounting methods and other aspects of the problem should be solved by cost accounting,in order to enhance the operability and effectiveness of education cost accounting for colleges and universities.