高校教育成本研究的会计学属性

The Accounting Nature of the College Education Cost Study

教育成本的研究多是从经济学视角进行,即强调教育成本研究的经济学属性。近期会计学视角的高校教育成本研究开始凸现,但都未能从理论上揭示出高校教育成本研究的会计学属性。本文从三方面揭示了教育成本研究的会计学属性。其一,会计学“决策有用论”赋予高校会计提供教育成本信息的神圣使命;其二,会计学成本概念的广义化奠定会计视角的“高校教育成本观”的理论基石;其三,会计学“多维成本论”构建会计视角的“高校多维教育成本观”。

Most of the study of education cost is from the eyesight of economics,that is,focusing on the economics nature. Although the study of college education cost from the accounting eyesight began recently, it failed to disclose its accounting nature. This paper is to disclose the accounting nature of the study of college education cost from three aspects.