摘要
随着中国高等教育规模的持续扩张,我国的高等教育资源日趋匮乏,如何更好地利用教育资源,控制教育成本,是众多高校及相关利益主体共同关注的问题。《事业单位成本核算基本指引》(以下简称《基本指引》)是为实现事业单位教育成本的精确核算而制定的,但目前尚无一套适合高校教育成本核算的体系,因此,文章拟在此基础上,对高校教育成本核算体系进行探讨。为此,笔者在《基本指引》的指导下,运用作业成本法对高校教育成本进行了计算,并对其计算流程进行了详细论述,以期尽早建立起一个相对完善的高校教育成本核算体系。
With the continuous expansion of China’s higher education scale,China’s higher education resources are increasingly scarce.How to make better use of educational resources and control the cost of education is a common concern of many universities and related stakeholders.The Basic Guidelines for Cost Accounting of Public Institutions(referred to as the Basic Guidelines)is formulated to realize the accurate accounting of the education cost of public institutions,but there is no system suitable for the cost accounting of college education.Therefore,this paper plans to discuss the cost accounting system of college education on this basis.Therefore,under the guidance of the Basic Guidelines,the author uses the operation cost method to calculate the education cost of higher education,and discusses the calculation process in detail,in order to establish a relatively perfect higher education cost accounting system as soon as possible.
作者
刘嘉露
曲琳琳
Liu Jialu;Qu Linlin(Xinjiang Agricultural University,Urumqi,Xinjiang,830052)
出处
《市场周刊》
2024年第4期136-139,共4页
Market Weekly
关键词
高校
教育成本
成本核算
作业成本法
university
education cost
cost accounting
operation cost method
