高职院校教育成本帐表结合法的探析

On Account-table Combined Method for Education Cost Calculation of Higher Vocational Colleges

随着高职院校各项教育费用支出的增加,教育成本逐渐受到人们的关注.为了科学核算高职院校教育成本,分析了高职院校现行核算方法不能客观反映教育成本的原因,明确了教育成本核算的基本会计假设和原则.以高职院校经费预算项目核算为基础,结合高职院校财务现状和办学特点,提出了帐表结合法核算高职院校教育成本.该方法采用项目帐和费用分配表相结合的模式,可科学核算高职院校教育成本.

With the increase of various education expenses of higher vocational colleges, educa-tion cost is gradually getting noticed by people. In order to calculate education cost of higher vo-cational colleges scientifically, this paper puts forward that current calculation method can not re-flect the education cost of higher vocational colleges objectively and clarifies basic accounting pos-tulate as well as principles of education cost calculation. Based on calculation of fund budget i-tems of higher vocational colleges, this paper puts forward account table combined method to calculate education cost of higher vocational colleges according to their financial situation and school-running characteristics. This method adopts the model combining item account with cost allocation table, which can calculate education cost of higher vocational colleges scientifically.