| 高校教育成本核算问题的进一步探讨 |
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| 引用本文： | 张以静,刘贵全.高校教育成本核算问题的进一步探讨[J].辽东学院学报(社会科学版),2013(2):119-126. |
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| 作者姓名： | 张以静 刘贵全 |
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| 作者单位： | 辽东学院财务处 |
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| 摘 要： | 高校成本核算有利于提高学校的管理水平和办学效益,是我国高等教育改革和发展的必然趋势。本文借鉴企业会计核算的原则,确立了高等教育成本核算的主要内容,对如何将发生的成本费用进行归集,如何确立费用的分配标准将归集的费用进行分配两个问题进行深入的探讨,并总结出学生的单位培养成本指标的计算公式。
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| 关 键 词： | 高校教育成本 成本核算 权责发生制 单位教师课时量成本 |
Educational Cost Accounting of Colleges and Universities:a Further Investigation |
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| ZHANG Yi-jing,LIU Gui-quan.Educational Cost Accounting of Colleges and Universities:a Further Investigation[J].Journal of Liaodong University :Social Sciences,2013(2):119-126. |
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| Authors: | ZHANG Yi-jing LIU Gui-quan |
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| Institution: | (Finance Department,Eastern Liaoning University,Dandong 118001,China) |
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| Abstract: | By referring to principles of enterprise accounting,main content for cost accounting of higher education is determined.Furthermore,how to divide the cost and allocate the divided cost with an established standard are discussed.Besides,a formula to calculate the training cost per student is summarized. |
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| Keywords: | educational cost of colleges and universities cost accounting accrual system class hour cost per teacher |
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