高校教学成本核算方法研究  

Research on teaching cost accounting method in colleges and universities

作　　者：姚树莲[1] 王宏[1] YAO Shu-lian;WANG Hong(Jiamusi University,Jiamusi 154007,China)

机构地区：[1]佳木斯大学,黑龙江佳木斯154007

出　　处：《黑龙江科学》2019年第9期12-15,共4页Heilongjiang Science

基　　金：黑龙江省哲学社会科学研究规划项目:地方高校办学成本意识与成本核算的研究(17JYD243)

摘　　要：依据《政府会计准则—基本准则》和其他一系列政府会计准则,结合高校教学活动的实际特点,提出了高校办学成本核算的必要性,设计出高校成本的计算方法及具体的操作步骤,并论述了高校成本核算的意义。According to the “Government Accounting Standards-Basic Standards” and a series of other government accounting standards,combined with the actual characteristics of teaching activities in colleges and universities,this paper puts forward the necessity of cost accounting in colleges and universities,designs the calculation method and concrete operation steps of cost accounting in colleges and universities,and expounds the significance of cost accounting in colleges and universities.

关 键 词：高等学校 教学成本 核算方法 

分 类 号：G647.5[文化科学—高等教育学]