地方高职院校培养成本核算的现状与对策  

Current Situations and Countermeasures of Education Cost Accounting for Local Higher Vocational Institutions

作　　者：梁爽[1] 杨光[1] 王勃[1] 王晓秒[1] 

机构地区：[1]唐山工业职业技术学院,河北唐山063299

出　　处：《工业技术与职业教育》2017年第1期70-72,共3页Industrial Technology and Vocational Education

基　　金：河北省高等学校人文社会科学研究课题"新会计制度视角下高职院校培养成本研究--以唐山工业职业技术学院为例"(课题编号:SZ151161);主持人梁爽

摘　　要：随着社会经济的快速发展,我国高职院校培养成本核算也得到了进一步的发展,但是地方高职院校培养成本核算中仍然缺少一定的准确性,通过对地方高职院校培养成本核算的分析和研究,可以发现其成本核算中存在项目不规范、方式不科学、内容不恰当以及会计处理基础存在限制等一些问题。针对当前高职院校培养成本核算的现状,提出了几点行之有效的对策,期望能够帮助地方高职院校实现稳定有序的发展。With the rapid development of social economy, personnel training cost accounting in higher vocational colleges has further developed in our country as well. However, certain accuracy is still lacked in the local vocational colleges’ personnel training cost accounting system. In accordance with the analysis and study of the personnel training cost accounting system of local vocational colleges, plenty of issues are exposed, for instance, nonstandard cost accounting programs, unscientific accounting methods, improper content and restricted accounting treatment base. In this sense, some effective countermeasures are presented in this paper with the expectation of enhancing the steady development of local vocational colleges.

关 键 词：高职院校 培养成本 成本核算 现状 对策 

分 类 号：G710[文化科学—职业技术教育学]