预算会计体系下高校教育成本核算浅析  

Analysis of educational cost calculation in higher in stitution under budget accounting system

作　　者：李凤芹[1] 

机构地区：[1]朝阳师范高等专科学校,辽宁朝阳122000

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)

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.

关 键 词：收付实现制 教育成本核算 对策 

分 类 号：G647.5[文化科学—高等教育学]