摘要
高校进行教育成本核算,对于高等教育政策制定、高校可持续发展具有深远的意义.分析了高校教育成本核算的现状,指出采用收付实现制的会计核算方法和缺乏统一的核算体系及规则等,是高校进行成本核算困难的原因,提出了高校实行成本核算的方法和对策.
Educational cost calculation in higher institution is of far-reaching significance for the policy making of higher education and the sustainable development of colleges and universities.This paper analyzed the current situation of educational cost calculation in higher institution,pointed out the adoption of accounting calculation method of charging and payment cashing mechanism and the lack of a unified calculation system and rules,and so on,were the reasons that make it difficult for colleges and universities to carry out cost accounting and then put forward the methods and countermeasures.
出处
《辽宁师专学报（自然科学版）》
2017年第1期99-101,共3页
Journal of Liaoning Normal College(Natural Science Edition)
关键词
收付实现制
教育成本核算
对策
charging and payment cashing mechanism
educational cost accounting
countermeasures
