高校实施成本核算与控制的路径探析

Path analysis of cost accounting and control in colleges and universities

高校实施成本核算与控制对优化高等教育资源配置、缓解财政压力及绩效评价等具有重要的理论及现实意义。本文阐述我国高等学校教育成本核算的必要性,分析高校成本核算与控制存在的问题,并对高校成本核算深入剖析,提出高校成本核算与控制的实施路径,逐步实现强有力的成本管理,进而推动高校改革发展。

The implementation of cost accounting and control in colleges and universities has important theoretical and practical significance for optimizing the allocation of higher education resources,relieving financial pressure and performance evaluation.This paper expounds the necessity of education cost accounting in colleges and universities in China,analyzes the problems existing in cost accounting and control in colleges and universities,deeply analyzes cost accounting in colleges and universities,and puts forward the implementation path of cost accounting and control in colleges and universities,so as to gradually realize strong cost management,and then promote the reform and development of colleges and universities.