高等学校教育成本核算研究——基于《事业单位成本核算基本指引》  

Research on the Cost Accounting of Higher Education——Based on the“Basic Guidelines for Cost Accounting of Public Institutions”

作　　者：王琳[1] 刘燕[1] WANG Lin;LIU Yan(Dalian Maritime University,Dalian 116026,Liaoning)

机构地区：[1]大连海事大学,辽宁大连116026

出　　处：《江苏商论》2021年第6期130-133,共4页Jiangsu Commercial Forum

摘　　要：我国高等学校教育成本核算工作起步较晚,现存的成本核算体系尚不完善,仍存在诸如核算不精确、分配不合理等许多问题,阻碍了高校成本核算工作的良性发展。同时,由于落后的成本核算体系,许多高校盲目借鉴其他先进的成本核算方法,导致核算工作效率低下。近年来,政府新规则、新制度出台,这一现状有所缓解。本文基于最新出台的《基本指引》,分析了目前我国高校教育成本核算工作存在的问题,并探讨解决新形势下高校成本核算下的难题。同时,从核算前、核算中和核算后三个角度提出了相应的保障措施,从而帮助高校提高成本核算准确率,合理控制教育成本,充分提高教育资源的利用效率。Our country's higher education cost accounting work started late,the existing cost accounting system is not perfect,and there are still many problems such as inaccurate accounting and unreasonable allocation,which hinder the healthy development of cost accounting in colleges and universities.At the same time,due to the backward cost accounting system,many colleges and universities blindly learn from other advanced cost accounting methods,resulting in low accounting efficiency.In recent years,the introduction of new government rules and new systems has eased this situation.Based on the latest“Basic Guidelines”,this article analyzes the current problems in my country's college education cost accounting and explores how to solve the problems in college cost accounting under the new situation.At the same time,corresponding safeguard measures are proposed from the three perspectives of pre-accounting,accounting and post-accounting,so as to help colleges and universities improve the accuracy of cost accounting,reasonably control educational costs,and fully improve the utilization efficiency of educational resources.

关 键 词：教育成本核算 作业成本法 高等学校 《基本指引》 

分 类 号：G40[文化科学—教育学原理]