高等学校学生培养成本核算的若干思考

On Cost Accounting of College Students' Training

高等学校学生培养成本是我国教育改革发展和加强管理急需的重要信息。文中以培养成本为切入点,对培养学生的成本项目、核算方法从理论和实践两个方面预以探讨和研究,按照成本会计的原则要求,结合高校会计的特点,设计了成本归集核算的程序和方法,能够相对科学地计量出高等学校学生培养成本,尝试性地提出研究思路,以推动高校成本核算的开展,并促使高等学校增强成本意识,提高教育教学质量。

The cost of college students＇ training is urgently required information to the development of educational reform and reinforcement of management.In view of the training cost,the authors explore and study the cost project and accounting method theoretically and practically.According to the principle of cost accounting,programs have been designed and methods of cost accumulation with the combination of characteristics of college accounting have been put forward so that the cost of college students＇ training can be scientifically measured.The authors try to put forward the methodology to push forward the extension of college cost accounting and to strengthen the sense of college cost accounting so that the teaching quality is improved.