国有转制高校教育成本核算方法初探

An Exploration into the Cost Accounting Method of Reformed State-owned Higher Education Schools

教育资源的有限性 ,在客观上要求讲求办学的经济效益 ,经过转制改变办学模式的普通高校以其经营的独特性更宜如此。建立健全教育成本核算机制是实现这一要求的重要举措 ,但目前高校会计核算中教育成本核算还处于空白。文章在以“双轨制”核算的前提下 ,对国有转制高校教育成本核算的特点 ,核算的范围以及核算具体方法进行了一些探讨。

The limit in educational resources demands high economical efficiency of school operation.This is especially necessary for the state owned, higher education schools with transition of its operating system whose operation mode is unique.One key measure to realize this efficiency is to establish a wholesome education cost accounting system.However,for the time being, this section is still unexplored in the accounting of higher education schools.Therefore,this essay explores the character,range and detailed methods of this special cost accounting on the basis of the two-tier accounting system(the cash basis accounting and the accrual basis accounting).