摘要
文章立足政府会计制度的框架,聚焦高校成本核算体系的构建,旨在解决现行核算体系中存在的规范性不足、核算内容单一以及数据利用率低等问题。文章首先剖析了政府会计制度对高校财务管理的影响,并深入探讨了当前高校成本核算的现状与主要问题。随后,从核算对象与范围、核算内容与方法以及成本报告编制等维度,提出了高校成本核算体系的设计方案。研究结果显示,通过细化核算对象与范围、引入科学的核算方法,可全面展现高校资源消耗特征,提高核算结果的精确性与决策支持功能。
Based on the framework of government accounting system,this paper focuses on the construction of university cost accounting system,aiming to solve the problems of insufficient standardization,single accounting content and low data utilization in the current accounting system.This paper first analyzes the impact of government accounting system on university financial management,and deeply discusses the current situation and main problems of university cost accounting.Then,from the aspects of accounting object and scope,accounting content and method,and the preparation of cost report,the design scheme of university cost accounting system is put forward.The research results show that by refining the accounting object and scope,introducing scientific accounting methods,the characteristics of university resource consumption can be fully displayed,and the accuracy of accounting results and decision support function can be improved.
作者
董慧芳
Dong Huifang(Xinjiang Tianshan Vocational and Technical University,Urumqi,Xinjiang,830000)
出处
《市场周刊》
2025年第15期91-94,共4页
Market Weekly
关键词
政府会计制度
高校成本核算
教育经费管理
资源优化
government accounting system
university cost accounting
education fund management
resource optimization
