摘要
《高等学校会计制度》(征求意见稿)提倡采用修正的权责发生制核算高校会计信息,加强了会计信息的及时性与可靠性。鉴于高校教育成本核算的独特性与作业成本法的优越性,在新高校会计制度下宜采用作业成本法构建高校教育成本核算与管理控制模式。
The new University Accounting System (Draft) encourages us to adopt the information of accrual- based accounting which increases the reliability and timeliness of the accounting information. According to the uniqueness of cost accounting in higher education and the advantages of the Activity-based Costing method, this paper suggests that the Activity-based Costing should adopt the new University Accounting System to conduct a reliable calculation and management model for the cost of education.
出处
《大连大学学报》
2013年第2期111-115,共5页
Journal of Dalian University
关键词
高校教育成本
新高校会计制度
作业成本法
Cost of higher education
New University Accounting System
Activity-based Costing