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我国高校教育成本核算问题的思考
摘 要:随着我国高等教育收费制度的改革，高等教育成本核算己成为高等教育管理者、决策者与受教育者最为关注的问题之1。高等教育成本作为教育财政拨款和制定学费标准的基本依据，如果不提供准确的数据，那么财政拨款和收取学费的科学性和合理性必然会受到人们的质疑。另外，教育成本数据，尤其是高等教育成本数据是政府相关部门做预算、决算和教育决策的1项重要基础资料。
在介绍了高校教育成本核算问题的研究背景后，本文明确了高校教育成本的定义和分类。根据现行的事业单位会计准则和高等学校会计制度，结合高校教育成本核算的要求，完善了高校教育成本核算的会计前提，明确了高校教育成本核算的会计对象。本文在参阅国内对高等教育成本核算最新研究成果的基础上，立足于我国高等教育实际，理论与实践相结合，力争对高等教育成本核算进行前瞻性的探索。
关键词:高等教育成本；教育成本核算；会计期间；权责发生制
The Thought of Cost Calculation on Higher Education in Our Country
Abstract: With the reform of the system of high education charges of our country, calculation of costs of higher education has already become a problem to which administrators, policymakers of higher education and those educated pay more attention. The data of educational cost, as a basic foundation of financial appropriations and tuition standard formulation, if correlated department could’t provide precise data, it is undoubtedly people question about the scientific and reasonable for the financial appropriation and tuition. In addition, the educational cost data, especially the higher educational cost, are the basic information for the government does the budget, makes final decision and makes the education decision.
First, we introduce the backgrounds to work on calculating educational costs of universities, we define the educational costs of higher education and classify them. With present institution norm and higher education institution, combine the require of educational costs calculation calculatio, perfect the principle of higher education cost accounting , confirm the calculating object of university educational cost. Through references to research results on the calculation of costs of higher education both at home and abroad, this thesis discusses about the calculation of costs of higher education basing on the realities of higher education in our country firmly and achieves some new results.
Key words: The cost of higher education; Educational costs calculation; Accounting period; Accrual basis of accounting.