高等学校生均培养成本研究

A Study on the Average Cultivation Cost of the Students in Institutions of Higher Education

高校会计制度下的会计账目实际是一个收与支的账目,难以准确核算培养成本。高等学校教育培养成本监审办法规定了成本构成的内容,提出了成本项目和相关核算的要求。实行政府收支分类改革后,会计科目按经济分类科目设置,同时按预算项目进行辅助核算,与现行高校会计制度衔接,保证培养成本核算的公正性、科学性和合理性。

Accounts under the accounting system of institutions of higher education are in essence records of revenue and expenditure.Therefore,cost accounting is hardly accurate.The approach on the monitoring and examining the cultivation cost of the institutions of higher education has set forth the contents of cost structure,and provided standard for cost items and the related accounting.After the reform of the classification of government revenue and expenditure,accounting titles are established according to economic classification,and auxiliary accounting is made in terms of the project budget.How to combine the current accounting system with the new requirements in institutions of higher education and ensure the justness,scientificity,and rationality of the cultivation cost accounting is to be probed in this paper.