高校人才培养成本核算研究  

Study on Cost Accounting System of Personnel Training in Colleges and Universities

作　　者：易长求[1] 

机构地区：[1]邵阳学院,湖南邵阳422000

出　　处：《湖南科技学院学报》2007年第2期162-166,共5页Journal of Hunan University of Science and Engineering

基　　金：湖南省教育厅科研项目"高校人才培养成本核算制度研究"(04C592)。

摘　　要：高等学校人才培养成本核算制度的研究摒弃传统体制下高校财务核算不计培养成本的做法,适当借鉴权责发生制的思想,探讨了人才培养成本核算的主体、对象、期间和科目设置、核算原则等问题;并从财务会计核算方法入手,结合高校会计的特点,建立科学合理的高校成本核算制度。The study on cost accounting system of personnel training in colleges and universities abandoned the way of disregarding training cost under the traditional financial accounting and properly used the idea of accrual accounting, discussed such problems as the subject ,object, duration and headings on an count book and so on., started with financial accounting ,integrated the characteristics of accounting in colleges and universities then build scientific and reasonable cost accounting system in colleges and universities.

关 键 词：高校 人才培养成本 核算制度 

分 类 号：F230[经济管理—会计学]