论高校教育成本核算

On Cost Accounting of the Higher Education

高等教育成本核算有利于加强高校财务管理体制的改革,有助于合理配置教育资源,提高教育质量和办学效益。本文主要分析了高校教育成本核算的必要性、现状和问题,并提出了建立高校成本核算体系的对策。

Cost accounting of the higher education is advantageous to the strengthening of its reform of financial control system, helpful to the reasonable disposition of education resources, and the improvement of the education quality and schooling resuits. This paper mainly analyzes the necessity, the present situation and problems of cost accounting of higher education, and points out that the establishment of calculation system will be the way out.