地方高校教育工程成本核算探析

Local Colleges and Universities' Educational Engineering Cost Accounting Analysis

《高等教育法》规定各高校必须依照生均教育成本集合办学经费。近年来,高校收费问题一直在风口浪尖徘徊,高校教育工程成本也一直备受关注。所以,教育成本核算的实施十分重要。本文以地方高校教育工程成本核算制度为例,探讨其特点、内容、方法及注意事项对于该制度大范围建立有何重要意义。

China"Higher Education Act"stipulates that various colleges and universities should collect funds in accordance with their per capita education cost. In recent years, Universities' charging problem has been in the teeth of the storm, the engineering cost of university education has also been paid much attention to all the time. Therefore, the implementa?tion of the education cost accounting is very important. With the local university education project cost accounting sys?tem as an example, here we discusses its characteristics, contents, methods , as well as matters needing attention and ex?plore their significances on the system's wide-range establishment.