高等职业教育成本核算研究

Study on Educational Cost Accounting in Higher Vocational Education

开展教育成本核算研究,是高职院校提高财务管理水平、掌握各类教育经费使用效果及确定收费标准的需要。分析了我国高职教育成本核算必要性,提出了与现行高等学校会计制度相协调的高职教育成本的核算思路和办法。

It is necessary to start study on educational cost accounting in order to improve financial management,raise the efficiency of various educational funds and determine the level of educational tuition in Higher Vocational institutes.This paper analyzes the necessity of higher vocational educational cost accounting and puts forward accounting conception and methods in accordance with current accounting system of higher educational institutions.