高校人才培养成本核算问题的探讨

Cost Accounting for Talent Cultivation by Universities

高校进行人才培养成本核算对加强高校教育经费的核算和管理具有重大意义。教育成本具有不能直接得到补偿及不确定性等特征,其核算模式应确定对象,明确成本支出性质,确定核算周期,制定定额。

Conducting cost accounting for talent cultivation by universities has great significance for intensifying the accounting and administration of educational expenditure of universities. The cost of education has the characteristics of being unable to gain direct compensation, and being indefinite in nature. Its mode of accounting should define the object, clarify the nature of the expenditure of the cost, fix the cycle of the accounting, and lay down definite quotas.