浅论高等教育成本核算
摘要：随着我国经济的发展和国民收入的提高， 以及国家的大力扶持， 高等教育在近年来取得了长足的进步， 但是由于教育资源具有有限性，建立和实施教育成本核算模式是社会主义市场经济条件下高等教育改革的需要，是高校会计制度改革的必然趋势，是建立高等教育补偿机制的前提。全面实施教育成本核算对高校加强内部管理，提高办学效益将起到积极的促进作用。众所周知，学校属于非营利的事业单位。在计划经济体制的影响下，事业单位1般是不计成本的'，所以，高校的会计也不要求进行成本的核算。但是，随着高校的办学体制和办学形式日益多样化，教育投资体制的不断深入，传统的“报账式”会计核算体系已不能满足对高校会计信息处理的需求。本文在论述高等教育成本理论的基础上，从成本核算的会计学角度出发规范教育成本，针对目前高校核算的不足之处进行阐述与分析，并提出了相应的对策，为推动高等教育成本核算工作的改进提供参考。
关键词：高等教育；教育成本核算；问题；对策
Preliminary discussion on the higher education cost accounting
Abstract：With the ecomoic development and the, Higher education has made great progress in recent years, However, because of the limitation of eduation resourse, , it is quite necessary to build and practise the education cost accounting for the higher education reform in the market-oriened ecommy ,which is the obvious trend for higer education reform. The effect in a planned economy moves downwards, Be not to mind cost like institution, Therefore, colleges and universities accountant demands to carry out costs neither adjust accounts of. But, diversify gradually with colleges and universities the system of running schools and form running a school, The system for investment in education ceaselessness is thorough, Traditions the dyadic accounting system applying for reimbursement already can not satisfy the need to colleges and universities accountant information processing.
Keywords：Higher education；Educate a cost accounting ;Problem；Countermeasure and suggestion
