新高校会计制度下高校教育成本核算体系探析

An Analysis on the Accounting System of University Educational Costs with the New University Accounting System

《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.