建立高校教育成本核算体系的探析

随着我国市场经济的发展和高等教育体制改革的深化，教育成本信息已成为社会各方共同关注的重要信息，高校实行教育成本核算，提供准确的成本信息势在必行。本文对在高校建立教育成本核算体系中高校教育成本概念的界定，应遵循的基本原则，成本项目的设立，成本费用的归集和分配等关键问题进行了初步的探讨，以期对高校建立成本核算制度，实行成本管理有所裨益。

A Study of Forming a Cost Accounting System in the Universities

Along with the market economy development and the higher education management organizational reform deepening, the education cost information has become an important information which all related concern, it has became imperative for colleges and universities to implement education cost accounting and provide accurate education cost information. This article is attempted to explore the establishment of education cost accounting system and management in universities, and hope contribute to the establishment of the cost accounting system and cost management in the universities.