新《政府会计制度》下高校教育质量成本核算方式的探索  

The Exploration of College Education Quality Cost Accounting Method under the New“Government Accounting System”

作　　者：王雷 WANG Lei

机构地区：[1]焦作师范高等专科学校

出　　处：《当代会计》2021年第18期13-15,共3页Contemporary Accounting

摘　　要：近年来,我国高校发展迅速,高校教育质量成本问题接踵而至,如何规范高校核算方式,既体现厉行节约的原则,又保障教育质量,是高校教育工作者亟待解决的问题。新《政府会计制度》实施后,采用“双基础、双分录”的核算模式,为高校的成本核算提供了理论基础。但是,目前高校教育成本的核算方式并不清晰,以权责发生制为基础的核算方式粗放简单,新制度仅设置了相关会计科目,并没有一套详细的成本核算解释。目前,如何运用政府会计制度设置科目,建立教育质量成本辅助核算项,优化成本核算方式,是高校面临的问题。In recent years,my country’s universities have developed rapidly,and the issue of university education quality and cost has followed one after another.How to standardize the accounting methods of universities,which not only reflects the principle of strict economy,but also guarantees the quality of education,is an urgent problem for university educators to solve.After the implementation of the new“Government Accounting System”,the“dual basis,double entry”accounting model has been adopted to provide a theoretical basis for the cost accounting of colleges and universities.However,the current accounting method of college education costs is not clear.The accounting method based on the accrual system is extensive and simple.The new system only sets up relevant accounting subjects without a set of detailed cost accounting explanations.At present,how to use the government accounting system to set up subjects,establish auxiliary accounting items for education quality costs,and optimize cost accounting methods are problems faced by colleges and universities.

关 键 词：教育质量成本 成本控制 收付实现制 权责发生制 

分 类 号：G647.5[文化科学—高等教育学]