论高等学校内部成本核算与成本分担机制

On the Internal Cost Accounting and Cost Sharing Mechanism in Colleges and Universities

从高校成本核算、成本分担与成本评价角度出发,探讨当下校内日常教育及管理过程中,存在的房屋及建筑物分摊成本、人员支出成本、党群及行政成本、教育费用成本、设备及其他资产分摊成本,在此基础上优化现有的资源配置、做好各项成本的财务会计管理,并建立起高等院校合理的成本分担机制,从而保障高校内部成本核算、成本分担管理的可持续稳定发展。

From the perspective of cost accounting,cost sharing and cost evaluation of colleges and universities,this paper discusses the existing cost sharing of houses and buildings,personnel expenditure,party masses and administrative costs,education cost,equipment and other assets in the current process of daily education and management in colleges and universities,and on this basis,optimizes the existing resource allocation,completes the financial accounting management of various costs,and establishes a reasonable cost sharing mechanism for colleges and universities,so as to ensure the sustainable and stable development of the internal cost accounting and cost sharing management of colleges and universities.