新政府会计制度下高校教育成本核算体系构建对策研究  

Research on Strategies for Constructing a Cost Accounting System for Higher Education under the New Government Accounting System

作　　者：赵婧轩 田荔 ZHAO Jing-xuan;TIAN Li(Jiangsu Second Normal University,Nanjing Jiangsu 210000,China)

机构地区：[1]江苏第二师范学院,江苏南京210000

出　　处：《湖北开放职业学院学报》2024年第22期46-48,共3页Journal of Hubei Open Vocational College

基　　金：2022年度江苏省教育厅高校哲学社会科学研究一般项目“江苏高校教育成本核算研究”阶段性成果(项目编号:2022SJYB0518)。

摘　　要：在新政府会计制度下,高校教育成本核算体系的构建面临新的挑战和机遇。探究新政府会计制度下高校教育成本核算体系构建对策,以便更好地适应新会计制度的要求。文章首先阐述高校教育成本核算的意义,其次探讨新政府会计制度下高校教育成本核算存在的问题,特别是成本核算的繁琐性、内容的复杂性以及核算难度的增大。鉴于此,最后提出构建高校教育成本核算体系的对策,包括明确核算对象、确立核算周期、成本归集与分配、编制成本报告等关键步骤。以期为高校在新政府会计制度下的成本核算提供理论指导和实践建议。Under the new government accounting system,the construction of the cost accounting system for higher education faces new challenges and opportunities.It is necessary to explore strategies for constructing a cost accounting system for higher education under the new government accounting system,in order to better adapt to the requirements of the new accounting system.The paper first elaborates on the importance of cost accounting in higher education,and then explores the new situation of cost accounting in higher education under the new government accounting system,especially the complexity of cost accounting,the complexity of content and the increasing difficulty of accounting.In view of this,the final strategy for constructing a cost accounting system is proposed,including key steps such as clarifying accounting objects,establishing accounting cycles and collecting and allocating costs.It is hoped to provide theoretical guidance and practical suggestions for cost accounting in universities under the new government accounting system.

关 键 词：新政府会计制度 高校教育 成本核算体系 

分 类 号：G640[文化科学—高等教育学]