高等学校教育成本核算问题研究

Research on the Educational Cost Accounting of Higher-education Institutions

高等学校教育成本核算是高校财务管理长期没有解决的问题。本文将高等学校教育成本界定为高等学校为提供高等教育服务所发生的实支成本,分析探讨了以此为基础的高等学校教育成本计量中有关科研支出、固定资产使用费、职工住房补贴、职工养老保险计入教育成本的问题。

The educational cost accounting of higher--education institutions is a problem, which has not been solved for a long time in the educational economic field. In the article the educational cost of higher --education institutions is det＇ined to be the direct cost, which the higher--education institutions take for the service to higher education. On this basis, the author analyses the problem on the educational cost accounting of higher--education institutions, such as the cost of retirees , depreciation of fixed assets, and scientific research cost count into the educational cost, etc.