论高校教育成本核算体系的构建

高校教育成本核算是国家制定拨款标准和学费标准、合理建立高等教育成本分担机制的科学依据,是高校加强教育资源管理和利用、提高办学效益的有效途径,是高等教育体制改革的必然要求以及高校确定办学规模的重要依据。要保证教育成本信息真实客观,应从教育成本核算基础、原则、程序方法和保证措施方面进行探讨,以构建一个合理的教育成本核算体系。

On the Set-up of a Cost Accounting System in the Education of Institutions of Higher Learning

A cost Accounting system in the education of institutions of higher learning is the scientific basis of the state's formulating standards for financial allocation and tuition collection and reasonably establishing a cost-sharing mechanism in higher education,is an effective way for colleges and universities to strengthen the management and use of educational resources and enhance the effects of school running,is the necessary prerequisite for the institutional reform of higher education and is the important grounds for the higher-learning institutions to decide on their scales of school running.In order to guarantee the truth and objectivity of the educational cost,it is to do research from the perspectives of the foundation,principles,procedural methods and guaranteeing measures so as to set up a reasonable educational cost accounting system.