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当前我国高校还没有建立起教育成本核算制度,仅仅停留在理论探讨阶段。但是,目前的高校发展,已经离不开教育成本核算制度的建立与完善。文章围绕高校教育成本核算展开进一步的讨论。文章首先介绍了教育成本的概念和项目设置情况,然后针对教育成本不同的核算方法,提出了运用会计调整法进行教育成本核算较为科学,最后提出了进一步完善高校教育成本核算制度的建议。
At present, China’s colleges and universities have not established education cost accounting system, just stay in the theoretical discussion stage. However, the current development of colleges and universities can not be separated from the establishment and improvement of the education costing system. The article further discusses the cost accounting of higher education. First of all, the article introduces the concept of education cost and the setting of projects. Then, according to different accounting methods of education cost, it is more scientific to use accounting adjustment method to make education cost accounting. Finally, it puts forward some suggestions to further improve the cost accounting system of higher education.