新时代特色社会主义背景下高校教育成本核算研究——以川东北地区为例

Research on the cost accounting of higher education under the background of socialism with new era characteristics-Taking the northeast of Sichuan as an example

随着国家对教育事业,尤其是高等教育事业投入力度的加大,教育资源配置效率问题日益突出,教育成本核算工作和成本信息质量也愈发重要。文章拟对高校如何进行成本核算进行初步探讨,通过了解教育成本核算的现状及其存在的问题,明确成本核算对象,成本核算的会计期间,以新政府会计制度为基础,探讨高校经费与成本之间的关系,以及如何归集和分配各项费用,为高校开展教育成本核算提供一些思路。

With the increase of national investment in education,especially in higher education,the problem of allocation efficiency of education resources is becoming increasingly prominent,and the education cost accounting work and cost information quality are becoming more and more important.This paper intends to conduct a preliminary discussion on how to carry out cost accounting in colleges and universities.By understanding the current status of education cost accounting and its existing problems,the object of cost accounting and the ac-counting period of cost accounting are defined.Based on the new government's accounting system,the relationship between university funds and costs is discussed,as well as how to collect and allocate various expenses,so as to provide some ideas for colleges and universities to carry out education cost accounting.