高校教育成本核算实证分析

Empirical Analysis of College Educational Cost Accounting:Taking a University in Sichuan as an Example

随着我国高等教育改革的不断深入,现行的高校教育成本核算方法——收付实现制——无法真实、全面地反映高校的财务状况,而固定资产折旧不记入教育成本,就不能准确反映固定资产的损耗程度。因此,高校应改革现行的高校会计核算制度,将基建财务和事业财务合并统一,做好固定资产的计提折旧,建立以教育成本核算为核心的财务管理运行机制。

With cost accounting, ample, what the the further development of the reform in Chinese higher education, the current college educational namely cash basis, cannot really reflect the financial condition of universities and colleges. For exdepreciation of fixed assets is not considered as the educational cost does not reflect the loss of fixed assets. Therefore, universities should reform their accounting basis of higher education and unify the normal accounts and the capital projects accounts, and then work well in the depreciation to build a financial management system based on the center of college educational cost accounting.