人力资源会计在高校的运用(上)——高校生均成本核算体系建立的必要性及其基本设想

The Application of Human Resources Accounting in Colleges & Universities ——On the Necessity to Establish Cost-per-student Unclearing System in Colleges & Universities

建立和实施教育成本核算模式是市场经济条件下高等教育改革的需要 ,是高校会计制度改革的必然趋势 ,是建立高等教育补偿机制的前提。建立高校生均成本核算体系 ,首先要对教育成本范围、核算目的、核算原则以及核算对象加以确定。

The establishment of education cost\|unclearing mode not only meets the requirements of college education reform under the market economy, but also accords with the reform of college accounting system and the formulating of a compensation mechanism for college education. The establishment of cost\|per\|student unclearing system, however, requires the identification of education cost range, unclearing purpose, principles and objects.