摘要
科学的高等学校教育成本核算对于合理配置高等教育资源具有重要意义。目前我国高等学校的教育成本核算缺乏统一的核算方法,也没有考虑不同学校的差异性,不能客观地反映高等学校运行成本和运行绩效。通过分析提出了建立高等学校教育成本核算制度,配套会计核算体系,建立教育成本报告制度与绩效评价体系等相关建议。
Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are： establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.
出处
《广西财经学院学报》
2011年第6期99-102,共4页
Journal of Guangxi University of Finance and Economics
关键词
高等学校
成本核算
教育资源
colleges and universities
cost accounting
education resources
