新会计制度框架下高校教育成本核算研究

Study on the Education Cost in Colleges and Universities under the Framework of the New Accounting System

2014年1月1日起施行的《高等学校会计制度》为高校教育成本核算带来了契机,同时也带来了新的挑战。从介绍高校教育成本的内涵出发,结合高校教育规律,提出了高校教育成本核算的应对策略。

Since January 1,2014,The implementation of the Accounting System in Colleges and Universities has provided an institutional guarantee and also brought new challenges for the cost accounting of colleges and universities.The paper starts from introducing the connotation of higher education costs,combining the educational rule to propose the education cost accounting according to academic semester,setting functionalized detailed items included educational costs and not-included educational costs,with the same amount of money simultaneously accounting in expenditure items in the corresponding detailed account,debits and credits.Finally,the author puts forward some countermeasures to establish a scientific,standardized,and easy to operate education cost accounting system.