高等院校教育成本核算问题初探

Discussion on Education Cost Accounting in Colleges and Universities

本文在论述教育成本核算理论基础上，分析了我国教育成本核算滞后的成因，阐述了教育成本核算的必要性和高等院校教育成本的概念，提出了高等院校教育成本的计算公式，教育成本项目和内容。

This paper discussed the reasons of log in education cost accounting in colleges and universities,then expounded the concept,necessity and significance of the education cost accounting.The items,contents and calculating formulas of education cost and the system of education cost accountin in colleges and universities were pointed out.At the same time,the author also discussed the accounting foundation,methods of keeping accounts,accountant elements,accountant subjects,financial statements,cost flow,cost calculating programs,indices of resource utilization effectiveness and so on about the education cost accounting.