试论远程教育成本构成项目的设置

On the Setup of Cost Structure of Distance Education

远程教育成本核算研究对现代远程教育经济分析、政府高等教育政策制定以及远程教育机构发展决策都具有重要意义。当前远程教育成本项目分类较多,但存在成本数据不易获取、成本对象不清晰等不足。对远程教育机构而言,教育成本核算可按照教育支出的经济分类及资产使用情况设置成本项目,即工资福利支出、商品和服务支出、对个人和家庭的补助以及资产折耗。

Studying the cost of distance education is of great significance for the economic analysis of modern distance education, government policy on higher education and decision-making on the development of distance education institutions. Currently, there are various cost categorizations on distance education, hut there is not an easy access to cost data and the cost objects are not clear enough. For distance education insti- tutions, the cost accounting of education can be setup in accordance with the economic classification of edu- cation expense and the balance of assets, namely wages and welfare expense, goods and services expense, subsidies to individuals and families and asset depletion.