高等学校成本核算模式探析

The analysis of the pattern of cost accounting in the institutions of higher learning

从财务资料上反映高等学校办学成本 ,提高办学效益 ,明晰产权关系 ,是新阶段高等学校财务管理工作的主题。这一主题对我国高等学校会计核算提出了新的要求 ,即要开展成本核算工作 ,建立能适应高等学校体制改革要求的成本核算模式。本文拟就高等学校成本核算的方法进行一些探索性分析。

Financial data that should reflect the cost of school in order to improve the efficiency and define property rights have become the main issue of financial management in the institutions of higher learning in the new phase.The issue raises new requirements for the cost accounting in the institutions of higher learning in our country, that is, it is necessary that the work of cost accounting be done and the pattern of cost accounting be established to be meet the demands of the mechanism reform in the institutions of higher learning.This paper tries to do some tentative analysis in the methods of cost accounting in the institutions of higher learning.