基于作业成本法的高校成本核算体系构建  

Construction of cost accounting system of universities based on activity-based costing

作　　者：姜璐 JIANG Lu(Office of financeaffairs,Jilin university,Changchun 100021,China)

机构地区：[1]吉林大学财务处,长春100021

出　　处：《吉林建筑大学学报》2021年第3期79-82,共4页Journal of Jilin Jianzhu University

摘　　要：“十四五”规划提出了“建设高质量教育体系”的新要求,为此,高校必须树立高质量发展的理念,在当前的“紧日子”背景下,高校如何完成支撑人才培养、教学科研与社会服务三大使命,考验着我国高校管理者的治理能力,也考验着一所高校的整体治理效能.因此,高校设置一套符合现行政府会计制度的成本核算体系,挖掘降低公共运行成本潜能,提高资源优化配置至关重要.The“14th Five-Year Plan”puts forward new requirements for“building a high-quality education system”.To this end,universities must establish the concept of high-quality development.Under the current background of“tight days”,how universities can support talent training,teaching and research The three missions of social service and social service test the governance ability of our country’s university managers and the overall governance efficiency of a university.It is very important for universities to set up a cost accounting system in line with the current government accounting system to tap the potential of reducing public operating costs to improve the optimal allocation of resources.

关 键 词：作业成本法 作业动因 资源动因 

分 类 号：F23[经济管理—会计学]