论高等教育成本核算与控制

On Cost Accounting and Control of Higher Education

高等教育成本确认与控制是构建现代大学制度、优化教育资源配置的客观需要。教育成本是指教育投入的经济价值,是各类资源耗费的货币表现,其成本形式不同于物质生产领域,具有非直接补偿性、递增性和"收付实现制"的特点。高等教育成本核算范围包括人员经费、公用经费和固定资产折旧,核算方法应以"权责发生制"为基础,此外,还应建立高等教育成本控制监督制度,以此控制高等教育成本,确保投入产出平衡,提高经济效益。

Higher educational cost accounting and control is the objective needs of constructing modern university system and optimizing educational resources. Educational cost refers to the economic value of educational inputs, and the monetary cost performance of various resources. Different from that in material production, it is indirectly compensatory, incremental and cash-based. Cost accounting for higher education includes that of personnel expenditure, public expenditure and fixed assets depreciation, and its methods should be based on accrual system. In addition, a control and supervision system for higher educational cost should be established to check educational cost, balance educational inputs and outputs, and increase economic benefits.