论高校人才培养成本核算的理论依据与原则要求

On the Theoretical Basis and the Principles of Personnel Training Cost Accounting in Universities

合理构建高校人才培养成本核算的方法体系应遵循高等教育人才培养活动的特殊规律,努力体现现行事业单位会计准则及高等学校会计制度中关于成本的概念框架要求。指导高校人才培养成本核算的理论依据主要有投资理论、成本价格理论和效益理论。对高校人才培养成本核算的原则要求主要包括总体性要求、会计信息质量方面的要求和会计要素确认与计量方面的要求等。

Particular rules of university personnel training activity should be obeyed in the construction of the methodology system of university personnel training cost accounting. With the guide of correct theory, we should try to reflect the demands of current institution accounting standards and university accounting system on cost conception. The theories that guide university personnel training cost accounting are investment theory, cost price theory and benefit theory. The demands that guide university personnel training cost accounting are overall demands, the demands in accounting information quality, accounting elements confirmation and measurement, etc.