试论教育成本核算

现行的学校会计制度不进行教育成本核算 ,主要原因是教育被认为是非生产部门 ,经费来源主要靠国家财政拨款和学费收入 ,学校只管支出。这种不核算成本的模式 ,不利于学校的财务管理 ,也很难使学校的资源得到合理的配置 ,学校的办学效益也无从考核。实行教育成本核算 ,可为学校制定收费标准 ,国家和社会补偿教育投资提供科学依据。随着各种办学体制日益多元化 。

The accounting system of the current school does not carry on education cost calculation. The main reason is that education is not considered to be a department of production. The school funds mainly come from the national financial allocation and the income of the school fees. The school is only in charge of the expenditure. This mode doesn't take education cost into consideration, and it is bad for the financial management of the school., and also can hardly make the resources of the school get installed reasonably. The benefit of running a school can never be checked. Therefore, accounting education cost can make the school formulate the standard charge and provide scientific basis for our country and society to compensate for educational investment.With all kinds of school-running systems coming thick and fast, education cost calculation has already become an inevitable tendency.