加强独立学院成本核算的对策与建议

Approaches and suggestions to enhance the cost accounting of independent college

2008年教育部26号令在明确了独立学院出资人可以取得合理回报之后,独立学院办学成本的准确核算突显其重大意义。在成为高等教育重要组成部分的同时,独立学院沿用了高等学校的会计制度,而现行高等学校会计制度的设置实现了预算会计的要求,却不利于进行成本核算。文章从分析当前制约办学成本核算的因素入手提出了加强独立学院成本核算的对策和建议。

The number 26 command in 2008 makes clear that independent college promoter could get proper profit,and it highlights the importance of precise cost accounting in independent college.As an important part of higher education,independent college applies college accounting system,which achieves budget accounting,but goes against cost accounting.This paper analyzes the current limits to cost accounting and concludes the approaches and suggestions to enhance cost accounting of independent college.