摘要
长期以来,高校的财务管理一直以收付实现制代替成本核算,以支出管理代替成本管理,缺乏成本观念,控制支出的方法落后,预算支出的安排顺序沿用政府财政的做法,这已严重阻碍高校自身的发展。文章就高校教育成本的核算与控制问题进行了初步分析与探讨。
For a long time the system of receivable and payment has replaced the costs accounting and the expenditure management has replaced costs management at the university. No attention is paid to the concept of costs. The way to control the expenditures is rather backward and the arrangement order of budget expenditures still follows the practice of government guidance, which seriously hinders the development of the university. The paper aims at the problems of costs accounting and its control in higher institutions and makes some preliminary discussions on the issue.
出处
《合肥工业大学学报（社会科学版）》
2004年第6期61-64,共4页
Journal of Hefei University of Technology(Social Sciences)
关键词
高校教育成本
会计核算
成本控制
educational costs of the university
account costing
control of educational costs
