高等教育支出与高等教育办学成本的转换研究

办学成本是学校为培养学生而发生的物化劳动和活劳动耗费的货币表现。高等教育办学成本研究必须将现行高等学校会计制度框架下的高等教育支出转换为高等教育办学成本才能进行。在转换时，要在遵循假设性、重现性、简化性和现实性原则的前提下，按照人员支出、公用支出、社会保障支出、折旧费支出和其他支出等成本项目进行。

A Study on Transference between Expenditure and Cost of Colleges

Colleges＇ cost is presented by means of currency to cultivate the students. The study on colleges＇ cost must be based on the transference of the expenditure and the cost in the framework of college accounting system. In the process of the transference, all the costs must be corresponding to the expenditures of staff, pubic facilities, social welfare, depreciation, and others.