高校成本核算问题探讨

Colleges and Universities to Explore Questions of Cost Accounting

高校是国家培养高素质人才的重要基地,是国家教育的重要组成部分。高校进行成本核算是社会主义市场经济对高校管理体制改革的要求,是建立高校成本补偿机制的基础。高校应该构建一套与现行会计制度相衔接、规范统一、可操作性强的成本核算体系。

Colleges and universities is an important base for high-quality talent, is the country an important part of education. Colleges and universities to carry out cost accounting is a socialist market economy, reform of the management system to the requirements of colleges and universities, colleges and universities set up cost is the basis of the compensation mechanism. Colleges and universities should be to build a system with the existing accounting convergence, unified norms, strong operational cost accounting system.