经济学视角下的高校教育成本核算问题

高校教育成本应从经济学视角和会计学视角下分析,坚持权责发生制、收入与费用相匹配、划分收益性支出和资本性支出、相关性、可操作性、分类核算、会计期间学年制等实计价原则,分清核算存在的制度障碍、政策空白、缺乏实务、项目不统一等难点,明确人员经费、日常公用支出、直接用于学生的费用、固定资产支出、招待费、科研经费、后勤支出等计入标准,分别核算年度教育总成本、年度生均培养成本、毕业生在校期间培养成本.

Cost Accounting in Higher Education Institution under the View of Economics

Educational cost should be analysed under the view of economics and accounting.Insist on accrual basis,the accouplement of income and costs,the division revenue expenditures and capital expenditures,relevance,workability,classification accounting,accounting period School system and the principles of real-denominated.distinguish accounting system obstacles,Policy gaps,lack of practice,non-uniform items.ascertain staffing and funding,Routine public expenditure,fees used directly for students,fixed assets,expe...