建立高校教育成本核算体系的探析

A Study of Forming a Cost Accounting System in the Universities

随着我国市场经济的发展和高等教育体制改革的深化,教育成本信息已成为社会各方共同关注的重要信息,高校实行教育成本核算,提供准确的成本信息势在必行。本文对在高校建立教育成本核算体系中高校教育成本概念的界定,应遵循的基本原则,成本项目的设立,成本费用的归集和分配等关键问题进行了初步的探讨,以期对高校建立成本核算制度,实行成本管理有所裨益。

With market economy development and higher education management organizational reform, educational cost information has become an important information which is most concerned about. It is very urgent for coUeges and universities to implement educational cost accounting and to provide accurate educational cost information. This article is to explore the establishment of educational cost accounting system and management in universities.