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该文以高校教育费用的归集和分配问题为研究对象。首先,笔者对高校教育成本的概念进行了界定;然后,又根据高校教育成本的概念明确了高校教育成本的核算范围;接着,笔者采取作业成本法重点讨论了高校教育费用的归集和分配问题。最后,笔者鉴于教育成本核算对于高校发展的重要意义,提出建议:高校应该加快进行财务改革,并把教育成本核算作为财务工作的重点内容之一。
The article takes the collection and distribution of college education costs as the research object. First of all, the author defines the concept of the cost of higher education; then, it defines the scope of the cost of higher education according to the concept of the cost of higher education; Then, I use the ABC to discuss the collection and distribution of higher education costs . Finally, in view of the significance of educational cost accounting for the development of colleges and universities, the author puts forward some suggestions: colleges and universities should speed up the financial reform and regard education cost accounting as one of the key contents of financial work.