高等学校在开展教育事业活动,培养人才过程中,使用着国家预算拨入的大量资金和学校的自筹资金,所发生的教育事业费支出,是人力、物力、财力耗费的综合反映,不仅可以考核教育事业费预算的执行情况,也是财政部门核销教育事业费拨款的依据。因此,加强教育事业费支出的管理和核算,对于节约消耗,充分发挥资金使用效益,保证教育事业计划和预算的顺利完成,促进教育事业的发展,具有重要的意义。然而,一些高等学校不重视经营管理,不讲经济效益,其主要表现有:①忽视核算。国家拨多少就用多少,实报实销,不进行各类经费项目的成本核算。②降低了高等学校财会工作的地位和作用。高等学校会计只要用钱不超过预算,不违反财经纪律,做好记帐、算帐、报帐等会计工作就基本可以了。至于会计分析,因会计记录与实际不一 In carrying out education activities and training talents, colleges and universities use a large amount of funds allocated by the state budget and self-financing funds by schools. Expenditure on education and business expenses incurred by universities and colleges is a comprehensive reflection of manpower, material and financial resources. Not only can they Assessment of the implementation of education budget costs, but also the financial sector verification and cancellation of education funding basis. Therefore, strengthening the management and accounting of educational expenses will be of great significance for saving consumption, giving full play to the efficiency of using funds, ensuring the smooth completion of education plans and budgets, and promoting the development of education. However, some colleges and universities do not attach importance to management, do not speak about economic benefits, its main manifestations are: ① ignore accounting. How much will the country use to allocate, reported to the actual sales, not for all types of funding costs of the project. ② reduced the status and role of higher education accounting work. College accounting as long as the money does not exceed the budget, does not violate the financial discipline, good accounting, accounting, accounting and other accounting work is basically OK. As for accounting analysis, due to accounting records and the actual difference