高等学校教育成本核算存在的问题及解决对策

Solutions to the Existing Problems Concerning Education Cost in Higher Education Agencies

随着我国教育体制改革的不断深入,高校教育经费形成了以政府拨款为主、多渠道筹措经费的新机制,由于学费的不断增加,如何确立合理的收费标准,迫在眉睫。高等学校教育成本也成为人们关注的焦点,加强高校教育成本核算就显得尤为重要。因此,在现阶段高校应引进现代企业成本管理理念来进行教育成本核算,促进高等学校财务管理科学化、规范化,全面改善和加强高校教育行政管理、挖掘潜力、节约开支,防止或制止损失、浪费现象的发生,取得更好的经济效益。

With the deepening of the education system reform, a new higher education sponsoring system has come into being which is characterized by, on the major part, the governmental/inancing, and on the other part, by the multi-channel fund raising. With the rise of tuition, how to set up a reasonable tuition level ranks high in the agenda. Higher education cost has already become one of the focuses in people＇s attention, so that it is important to sbrengthen education cost audit. Under the current condition, it seems to be a sensible way for the higher education agencies to audit and budget the education costs so as to improve the standardization of university finance management perfect and enhance education administration management, economize various expenses, prevent fund abuses and ultimately gain better economic benefits.