新疆财经大学学报
新疆財經大學學報
신강재경대학학보
Journal of Xinjiang Finance & Economy Institute
2010年
4期
85~87
,共null页
教育成本 成本意识 会计制度 核算系统
教育成本 成本意識 會計製度 覈算繫統
교육성본 성본의식 회계제도 핵산계통
education cost; cost awareness; accounting institutions; accounting system
高等教育作为一种重要的社会活动也有成本问题,高等教育培养成本核算问题也一直是学者们研究的主要对象,但迄今为止,对于这个问题的研究一直没有得出系统的结论,其主要原因是高校采取事业单位的会计制度,实行预算管理,其内涵和估算方法极为复杂。由于多种因素的制约,我国高校教育成本核算工作还没有有效开展,但随着高等教育的大众化及多种所有制办学局面的形成,加强教育成本核算,建立合理的成本分担机制也是新形势下的必然要求。因此,需要改变观念,更新会计制度,强化部门管理以实现高校成本的有效核算。
高等教育作為一種重要的社會活動也有成本問題,高等教育培養成本覈算問題也一直是學者們研究的主要對象,但迄今為止,對于這箇問題的研究一直沒有得齣繫統的結論,其主要原因是高校採取事業單位的會計製度,實行預算管理,其內涵和估算方法極為複雜。由于多種因素的製約,我國高校教育成本覈算工作還沒有有效開展,但隨著高等教育的大衆化及多種所有製辦學跼麵的形成,加彊教育成本覈算,建立閤理的成本分擔機製也是新形勢下的必然要求。因此,需要改變觀唸,更新會計製度,彊化部門管理以實現高校成本的有效覈算。
고등교육작위일충중요적사회활동야유성본문제,고등교육배양성본핵산문제야일직시학자문연구적주요대상,단흘금위지,대우저개문제적연구일직몰유득출계통적결론,기주요원인시고교채취사업단위적회계제도,실행예산관리,기내함화고산방법겁위복잡。유우다충인소적제약,아국고교교육성본핵산공작환몰유유효개전,단수착고등교육적대음화급다충소유제판학국면적형성,가강교육성본핵산,건립합리적성본분담궤제야시신형세하적필연요구。인차,수요개변관념,경신회계제도,강화부문관리이실현고교성본적유효핵산。
Higher education,as an important social activity,also has problems such as cost.Cost accounting issues of higher education has also been the main subject of scholars,but so far the research on this issue has not come to the systematic conclusion,the main reason is the accounting institutions of high education use that of public institutions to accept the budget management,whose connotations and estimating methods are extremely complex and difficult.For a variety of factors,cost accounting of higher education has not yet effectively carried out.However,with the popularization of higher education and the formation of multiple ownership situation in running school,the study of education cost accounting is a necessity under the situation of diversified investment subjects under the market economy.Therefore,it is of great importance to change the concept,update the accounting system,and strengthen sector management to achieve effective cost accounting of higher education.