新《高等学校会计制度》与生均培养成本核算

The Accounting System of Colleges and Universities and Unit Educational Cost

通过对高校生均培养成本核算的情况进行探讨,认为高校生均培养成本核算存在3个问题,即各高校缺少提供生均培养成本的动力,生均培养成本概念界定模糊,生均培养成本核算缺乏基础。提出新《高等学校会计制度》首次适当引入权责发生制原则,创新引入了"虚提"固定资产折旧,进一步细化事业支出的分类和核算,全面规范财政补助结转结余、非财政补助结转结余的会计核算,可解决高校生均培养成本核算中的问题。

Through analysis,this paper finds three problems with the unit educational cost： first,the lack of motivation to provide the unit educational cost; second,the vaguely defined concept of unit educational cost;third,the weak foundation in its accounting. Hence,this study proposes the introduction of the accrual basis into the Accounting System of Colleges and Universities for the first time,the innovative introduction of ＂virtual extraction＂into the depreciation of fixed assets,further refinements in classification and accounting of educational expenditure,and comprehensive standardization in the accounting of financial subsidy carry- over balances and non- financial subsidy carry- over balances,all of which will provide an opportunity to reform the accounting of unit educational cost in higher education.