对高等学校教育成本问题的研究

Study on Educational Cost of Colleges and Universities

当前,虽然社会各界及学校自身对高校进行教育成本核算的意义和价值已毋庸置疑,但实际运作中仍存在诸多难点。高校缺乏教育成本核算意识、现行会计核算体制已无法为教育成本核算提供准确、详实的数据,我国高校的运行模式导致高校在教育成本核算方面缺乏动力等。只有改变政府对高等学校经费管理模式,重新设计并完善高校会计核算制度,才能准确计算出我国高校的教育成本。

Now although there are no doubt on the significance and value of accounting educational cost in social public and universities themselves, there are many difficulties in practice. For instance, colleges and universities are lack of cost accounting consciousness, cur- rent accounting system cannot provide accurate data for educational cost accounting, and the operating mode of Chinese colleges and uni- versities cause them lack of dynamic in educational cost accounting, etc. Only when the government changes fund management mode and redesign and improve accounting system on colleges and universities, can they accurately calculate the educational cost of Chinese colleges and universities.