高校成本核算方法的选择与运用——基于《事业单位成本核算具体指引——高等学校》  

Selection and Application of Cost Accounting Methods in Colleges and Universities

作　　者：付素华 FU Suhua(Sanmenxia Vocational College of Social Management,Sanmenxia 472000,China)

机构地区：[1]三门峡社会管理职业学院,河南三门峡472000

出　　处：《管理工程师》2023年第3期76-80,共5页Management Engineer

摘　　要：高校成本核算已进入实践操作阶段,在高校成本核算对象复杂、成本信息需求多维的情况下,如何选择适用的成本核算方法,对完善高校成本核算体系至关重要。通过分析高校财务运行中重支出不重效益、重规模不重绩效,教育投入缺乏投入产出比的考量等问题,力图探索与高校成本核算相适应的方法,继而提出高校成本核算方法选择的思路,为高校提高财政资金使用效率和降本增效提供数据支撑,为高校高质量发展提供成本依据。The cost accounting of colleges and universities has entered the stage of practical operation.In the case of complex cost accounting objects and multi-dimensional demand for cost information,how to choose the appropriate cost accounting method is very important to improve the cost accounting system of colleges and universities.By analy⁃zing the problems in the financial operation of colleges and universities,such as focusing on expenditure rather than efficiency,focusing on scale rather than performance,and the lack of consideration of input-output ratio in educa⁃tion input,the paper tries to explore the methods suitable for cost accounting of colleges and universities,and puts forward the idea of selecting cost accounting methods of colleges and universities,so as to provide data support for colleges and universities to improve the use effectiveness of financial funds,reduce costs and increase efficiency,and provide cost basis for high-quality development of colleges and universities.

关 键 词：高校成本核算 方法选择 教学成本 《事业单位成本核算具体指引——高等学校》 

分 类 号：G647.5[文化科学—高等教育学]