基于数据治理视角高校成本核算研究——以A大学为例  

Research on University Cost Accounting from The Perspective of Data Governance:Taking A University As an Example

作　　者：向全珍[1] 付稚茹 贾天君 张海英 郭晶 XIANG Quan-zhen;FU Zhi-ru;JIA Tian-jun;ZHANG Hai-ying;GUO Jing(Chengdu University of Technology,Chengdu 610059,Sichuan,China;Sichuan University,Chengdu 610065,Sichuan,China;Chengdu Vocational and Technical College,Chengdu 610041,Sichuan,China;Sichuan Lottery Distribution Center,Chengdu 610031,Sichuan,China;Panzhihua Human Resources and Social Security Information Center,Panzhihua 617000,Sichuan,China)

机构地区：[1]成都理工大学财务处,四川成都610059 [2]四川大学财务处,四川成都610065 [3]成都职业技术学院财务处,四川成都610041 [4]四川省福利彩票发行中心财务处,四川成都610031 [5]攀枝花人力资源和社会保障信息中心综合科,四川攀枝花617000

出　　处：《国土资源科技管理》2023年第4期106-117,共12页Scientific and Technological Management of Land and Resources

基　　金：中国教育会计学会项目(JYKJ2022-072MS)。

摘　　要：关于高等学校成本核算,2022年国家已经出台核算指引,但成本核算的基础工作非常薄弱,在数据治理、口径标准、信息技术等方面,还存在治理意识、体系、手段等方面的诸多问题。厘清高校成本核算数据生产、融合、使用、管理和数据信息化管理的路径,有望达到数据治理视角的成本核算基本目标。本文从数据治理意识、建立数据治理结构、业财融合数据交互和传递、信息化建设步伐、分类确定核算方法等方面提出应对措施。以期建立起预算约束,绩效评价、成本管控、内控建设四位一体的成本管理机制。Accounting guidelines for colleges and universities in 2022 was issued,but its foundation is still very weak.There are many problems in the consciousness,system and means of governance in terms of data governance,caliber standards,information technology and other aspects.It is expected to achieve the basic goal of cost accounting from the perspective of data governance by clarifing the path of the production,integration,usage,management and data information management of university cost accounting data.This paper provides countermeasures from the aspects of data governance awareness,the establishment of data governance structure,the data interaction and transmission of industry and financial integration,the pace of information construction,and the classification and determination of accounting methods in order to establish a cost management mechanism in which budget constraint,performance evaluation,cost control and internal control construction are closely related.

关 键 词：高校 成本核算 指标口径 基础数据治理 

分 类 号：F230[经济管理—会计学]