摘要
随着我国高等教育事业的快速发展和教学科研经费的不断增长,高教领域发展中诸如教育结构失衡、资源配置不均、经费效益较低等问题也日渐成为高校系统面临的不可回避的问题。本文在分析当前高校教育成本研究现状的基础上,探讨高校教育成本核算的重要性,并结合新《高等学校会计制度》和高校会计核算实务,设计高校教育成本核算框架体系,为高校进一步加强成本管理、优化资源结构、提高办学效益提供对策建议。
With the rapid development of China＇s higher education and the increase of teaching and scientific research cost, there are many inevitable problems in the higher education development of the colleges and universities system, such as the imbalance of education structure, uneven resource allocation, low funds efficiency and so on. Based on analyzing the study sitation of current university education cost, this paper discusses the importance of college education cost accounting. Combined with the new accounting system of colleges and universities and accounting practice of colleges and universities, the university education cost accounting framework system is designed to provide countermeasures and suggestions for further strengthening cost management, optimizing the structure of resources and improving teaching efficiency of colleges and universities.
出处
《价值工程》
2015年第27期19-21,共3页
Value Engineering
关键词
高校
教育成本
核算
意义
体系
colleges and universities
educational cost
accounting
significance
system
