淺論高等教育成本核算
畢業論文
淺論高等教育成本核算
摘要：隨著我國經濟的發展和國民收入的提高， 以及國家的大力扶持， 高等教育在近年來取得了長足的進步， 但是由于教育資源具有有限性，建立和實施教育成本核算模式是社會主義市場經濟條件下高等教育改革的需要，是高校會計制度改革的必然趨勢，是建立高等教育補償機制的前提。全面實施教育成本核算對高校加強內部管理，提高辦學效益將起到積極的促進作用。眾所周知，學校屬于非營利的事業單位。在計劃經濟體制的影響下，事業單位1般是不計成本的'，所以，高校的會計也不要求進行成本的核算。但是，隨著高校的辦學體制和辦學形式日益多樣化，教育投資體制的不斷深入，傳統的“報賬式”會計核算體系已不能滿足對高校會計信息處理的需求。本文在論述高等教育成本理論的基礎上，從成本核算的會計學角度出發規范教育成本，針對目前高校核算的不足之處進行闡述與分析，并提出了相應的對策，為推動高等教育成本核算工作的改進提供參考。
關鍵詞：高等教育；教育成本核算；問題；對策
Preliminary discussion on the higher education cost accounting
Abstract：With the ecomoic development and the, Higher education has made great progress in recent years, However, because of the limitation of eduation resourse, , it is quite necessary to build and practise the education cost accounting for the higher education reform in the market-oriened ecommy ,which is the obvious trend for higer education reform. The effect in a planned economy moves downwards, Be not to mind cost like institution, Therefore, colleges and universities accountant demands to carry out costs neither adjust accounts of. But, diversify gradually with colleges and universities the system of running schools and form running a school, The system for investment in education ceaselessness is thorough, Traditions the dyadic accounting system applying for reimbursement already can not satisfy the need to colleges and universities accountant information processing.
Keywords：Higher education；Educate a cost accounting ;Problem；Countermeasure and suggestion
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