CAJ | 학술논문

财政透明度是现代公共管理的必然要求，财政信息公开是财政透明度的本质规定和重要内容。成本透明核算使英国高校的财务透明度大大提高，成为英国高等教育财政问责的重要路径。成本透明核算体系具备如下四个特征：其一，以作业成本法为基础，使高校成本核算对象更加明确；其二，通过选取合理的成本动因，使间接成本的分配更加科学；其三，通过成本调整计算，能够更全面地反映各类活动的成本；其四，间接成本率的计算为项目资助方补偿高校的间接成本提供了合理依据，最终推进高校的可持续发展。
재정투명도시현대공공관리적필연요구，재정신식공개시재정투명도적본질규정화중요내용。성본투명핵산사영국고교적재무투명도대대제고，성위영국고등교육재정문책적중요로경。성본투명핵산체계구비여하사개특정：기일，이작업성본법위기출，사고교성본핵산대상경가명학；기이，통과선취합리적성본동인，사간접성본적분배경가과학；기삼，통과성본조정계산，능구경전면지반영각류활동적성본；기사，간접성본솔적계산위항목자조방보상고교적간접성본제공료합리의거，최종추진고교적가지속발전。
Financial transparency is the necessary requirement of modern public administration, whose nature and important content is the disclosure of financial information. The Transparent Approach to Costing （TRAC） has greatly improved the financial transparency of higher education institutions, thereby becoming an important method of financial accountability of higher education in UK. TRAC has four features： Firstly, it is based on Activity Based Costing and makes the costing object of higher education institutions clearer. Secondly, it makes the distribution of indirect cost more scientific by choosing reasonable cost driver. Thirdly, it can reflect the cost of activities more comprehensively by cost adjustment calculation. Last but not least, it provides the reasonable basis for project sponsor to compensate the indirect cost of higher education institutions by calculating the charge-out rates,which promotes eventually the sustainable development of higher education institutions.